Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 31
The term “Tax Identification Number, TIN” referred to in these Regulations means any number to identify individuals or Entities, or any other identifying numbers with equivalent functions for administering purposes of applying tax laws of Foreign Jurisdictions.
中文原文 金融機構執行共同申報及盡職審查作業辦法第31條
本辦法所稱稅務識別碼，指外國基於執行稅法之目的，辨識個人或實體之編號或具相當功能之辨識碼。