Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 42
A Reporting Financial Institution shall review information maintained for regulatory or customer relationship purposes, including information collected pursuant to AML/KYC Procedures, to identify a Preexisting Entity Account Holder’s resident countries or jurisdictions.If a Preexisting Entity Account Holder is identified to be a resident in a Reportable Jurisdiction in accordance with the preceding paragraph, such account shall be treated as a Reportable Account, unless the Reporting Financial Institution reasonably determines, based on a self-certification provided by the Account Holder, information in its possession or that is publicly available, that such Account Holder is not a resident in such Reportable Jurisdiction.
中文原文 金融機構執行共同申報及盡職審查作業辦法第42條
申報金融機構應審查其依法令規定或為管理客戶關係目的保存之資訊，如依防制洗錢或認識客戶程序蒐集之資訊，辨識既有實體帳戶持有人居住之國家或地區。
依前項規定辨識既有實體帳戶持有人為應申報國居住者，該帳戶屬應申報帳戶。
但申報金融機構依帳戶持有人提供之自我證明文件，或依其持有或公開可得資訊足資認定該帳戶持有人非該應申報國居住者，不在此限。
依前項規定辨識既有實體帳戶持有人為應申報國居住者，該帳戶屬應申報帳戶。
但申報金融機構依帳戶持有人提供之自我證明文件，或依其持有或公開可得資訊足資認定該帳戶持有人非該應申報國居住者，不在此限。