Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 40
Upon a New Individual Account opening, a Reporting Financial Institution shall obtain and keep a self-certification of the Account Holder which allows the Reporting Financial Institution to determine such individual’s resident countries or jurisdictions, and confirm the reasonableness of such self-certification based on other information obtained in connection with such account.The “other information” mentioned in the preceding paragraph includes documentation collected pursuant to AML/KYC Procedures.If the self-certification described in the first paragraph establishes that the Account Holder is a resident in a Reportable Jurisdiction, such account shall be treated as a Reportable Account, and such self-certification shall specify the Account Holder’s TIN with respect to such Reportable Jurisdiction and date of birth. Notwithstanding, if any of the circumstances described in subparagraph 3 of paragraph 2 of Article 50 occurs in such Reportable Jurisdiction, the TIN is not required to be specified.If there is a change of circumstances with respect to an account that causes a Reporting Financial Institution to know, or have reason to know, that a self-certification is incorrect or unreliable, the Reporting Financial Institution shall otherwise obtain a valid self-certification to identify the residences of the Account Holder.
中文原文 金融機構執行共同申報及盡職審查作業辦法第40條
申報金融機構應於新個人帳戶開立時，取得及留存帳戶持有人之自我證明文件，供其認定該個人居住之國家或地區，並就其取得與該帳戶相關之其他資訊，審查該自我證明文件之合理性。
前項所稱其他資訊，如依防制洗錢及認識客戶程序取得之文件。
第一項自我證明文件確認帳戶持有人為應申報國居住者，該帳戶屬應申報帳戶，該自我證明文件應載明其於應申報國之稅務識別碼及出生日期。
但該應申報國有第五十條第二項第三款所定情事者，無須載明稅務識別碼。
申報金融機構明知或可得而知自我證明文件因帳戶狀態變動失其正確性及合理性時，應另取得有效自我證明文件辨識帳戶持有人之居住者身分。
前項所稱其他資訊，如依防制洗錢及認識客戶程序取得之文件。
第一項自我證明文件確認帳戶持有人為應申報國居住者，該帳戶屬應申報帳戶，該自我證明文件應載明其於應申報國之稅務識別碼及出生日期。
但該應申報國有第五十條第二項第三款所定情事者，無須載明稅務識別碼。
申報金融機構明知或可得而知自我證明文件因帳戶狀態變動失其正確性及合理性時，應另取得有效自我證明文件辨識帳戶持有人之居住者身分。