Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 44
A Reporting Financial Institution shall complete the review procedures for Preexisting Entity Accounts by 31 December 2020.A Preexisting Entity Account with an aggregate account balance or value that does not exceed USD 250,000 as of 31 December 2018 but exceeds USD 250,000 as of the last day of any subsequent calendar year, a Reporting Financial Institution shall complete its review within the calendar year following the year in which the amount exceeds USD 250,000 in accordance with the preceding two articles.If there is a change of circumstances with respect to a Preexisting Entity Account that causes a Reporting Financial Institution to know, or have reason to know, that the self-certification or other documentation associated with such account is incorrect or unreliable, the Reporting Financial Institution shall re-determine the status of the account in accordance with the preceding two articles.
中文原文 金融機構執行共同申報及盡職審查作業辦法第44條
申報金融機構應於中華民國一百零九年十二月三十一日前完成既有實體帳戶審查程序。
既有實體帳戶於中華民國一百零七年十二月三十一日帳戶總餘額或價值未逾二十五萬美元，而於其後任一曆年度之末日逾二十五萬美元者，申報金融機構應於該年度之次年內依前二條規定完成審查。
申報金融機構明知或可得而知自我證明文件或其他與該帳戶相關文件因帳戶狀態變動失其正確性及合理性時，應依前二條規定重為審查。
既有實體帳戶於中華民國一百零七年十二月三十一日帳戶總餘額或價值未逾二十五萬美元，而於其後任一曆年度之末日逾二十五萬美元者，申報金融機構應於該年度之次年內依前二條規定完成審查。
申報金融機構明知或可得而知自我證明文件或其他與該帳戶相關文件因帳戶狀態變動失其正確性及合理性時，應依前二條規定重為審查。