Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 3
A Financial Institution in the territory of the ROC is exempted from the obligation of performing due diligence and reporting requirements set forth in paragraph 1 of the preceding article if any of the following criteria is met:1. A Governmental Entity, an International Organization, or a Central Bank, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Depository Institution, a Custodial Institution, or a Specified Insurance Company.2. A Broad Participation Retirement Fund, a Narrow Participation Retirement Fund, or a Pension Fund of a Governmental Entity, an International Organization, or a Central Bank.3. An Exempt Credit Card Issuer.4. An Exempt Collective Investment Vehicle.5. A trust to the extent that the trustee of the trust is a Reporting Financial Institution and reports all required information in accordance with these Regulations with respect to all Reportable Accounts of the trust.6. Any other Entity that presents a low risk of being used to evade tax, and is announced by the Ministry of Finance.
中文原文 金融機構執行共同申報及盡職審查作業辦法第3條
我國境內之金融機構符合下列規定之一者，得免依前條第一項規定辦理盡職審查及申報：
一、政府實體、國際組織或中央銀行。
但其從事存款機構、保管機構或特定保險公司商業金融活動所衍生相關義務之給付款，不在此限。
二、廣泛參加人之退休基金、少數參加人之退休基金或隸屬政府實體、國際組織或中央銀行之退休基金。
三、免申報信用卡發卡機構。
四、免申報集合投資工具。
五、受託人為申報金融機構且依本辦法規定申報該信託下所有應申報帳戶資訊之信託。
六、其他經財政部公告之低風險規避稅負實體。
一、政府實體、國際組織或中央銀行。
但其從事存款機構、保管機構或特定保險公司商業金融活動所衍生相關義務之給付款，不在此限。
二、廣泛參加人之退休基金、少數參加人之退休基金或隸屬政府實體、國際組織或中央銀行之退休基金。
三、免申報信用卡發卡機構。
四、免申報集合投資工具。
五、受託人為申報金融機構且依本辦法規定申報該信託下所有應申報帳戶資訊之信託。
六、其他經財政部公告之低風險規避稅負實體。