Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 39
A Reporting Financial Institution shall complete the reviewing procedures for High Value Accounts by 31 December 2019, and complete the reviewing procedures for Lower Value Accounts by 31 December 2020.If a Lower Value Account becomes a High Value Account as of the last day of any subsequent calendar year, the Reporting Financial Institution shall complete its review in accordance with the preceding article within the calendar year following the year in which the account becomes a High Value Account.
中文原文 金融機構執行共同申報及盡職審查作業辦法第39條
申報金融機構應於中華民國一百零八年十二月三十一日前完成高資產帳戶審查程序；於一百零九年十二月三十一日前完成較低資產帳戶審查程序。
較低資產帳戶於其後任一曆年度之末日成為高資產帳戶者，申報金融機構應於該年度之次年內依前條規定完成審查。
較低資產帳戶於其後任一曆年度之末日成為高資產帳戶者，申報金融機構應於該年度之次年內依前條規定完成審查。