Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 43
A Reporting Financial Institution shall review whether a Preexisting Entity Account Holder is a Passive NFE, and determine the resident countries or jurisdictions of Controlling Persons of a Passive NFE in accordance with the following provisions:1. Obtaining a self-certification from the Account Holder to determine whether the Account Holder is a Passive NFE, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that such Account Holder is not a Passive NFE.2. Relying on information collected and maintained pursuant to AML/KYC Procedures or other information, to determine the Controlling Persons of such Passive NFE.3. Relying on a self-certification provided by a Passive NFE or the Controlling Persons of such Passive NEF to specify the resident countries or jurisdictions of such Controlling Persons. However, in the case of a Preexisting Entity Account with an aggregate account balance or value that does not exceed USD 1,000,000, the Reporting Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures.4. If a self-certification is not able to be obtained in accordance with the procedures in the preceding subparagraph, Article 38 is applicable to determine the resident countries or jurisdictions of such Controlling Persons.If the Preexisting Entity Account Holder is determined to be a Passive NFE, and any of the Controlling persons of such Passive NFE is a resident of a Reportable Jurisdiction in accordance with the preceding paragraph, such account shall be treated as a Reportable 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43條
申報金融機構應依下列規定審查既有實體帳戶持有人為消極非金融機構實體，及對該消極非金融機構實體具控制權之人居住之國家或地區：
一、取得帳戶持有人之自我證明文件，確認帳戶持有人為消極非金融機構實體。
但依其持有或公開可得資訊足資認定該帳戶持有人非屬消極非金融機構實體，不在此限。
二、依防制洗錢或認識客戶程序所蒐集及保存之資訊或其他資訊，確認對該消極非金融機構實體具控制權之人。
三、依消極非金融機構實體或對其具控制權之人提供載明該具控制權之人居住之國家或地區之自我證明文件。
但既有實體帳戶總餘額或價值未逾一百萬美元者，得依防制洗錢或認識客戶程序所蒐集及保存之資訊確認。
四、於前款規定程序未能取得自我證明文件者，準用第三十八條規定確認該具控制權之人居住之國家或地區。
依前項規定確認既有實體帳戶持有人為消極非金融機構實體，且對該消極非金融機構實體具控制權之人屬應申報國居住者，該帳戶屬應申報帳戶。
一、取得帳戶持有人之自我證明文件，確認帳戶持有人為消極非金融機構實體。
但依其持有或公開可得資訊足資認定該帳戶持有人非屬消極非金融機構實體，不在此限。
二、依防制洗錢或認識客戶程序所蒐集及保存之資訊或其他資訊，確認對該消極非金融機構實體具控制權之人。
三、依消極非金融機構實體或對其具控制權之人提供載明該具控制權之人居住之國家或地區之自我證明文件。
但既有實體帳戶總餘額或價值未逾一百萬美元者，得依防制洗錢或認識客戶程序所蒐集及保存之資訊確認。
四、於前款規定程序未能取得自我證明文件者，準用第三十八條規定確認該具控制權之人居住之國家或地區。
依前項規定確認既有實體帳戶持有人為消極非金融機構實體，且對該消極非金融機構實體具控制權之人屬應申報國居住者，該帳戶屬應申報帳戶。