Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 46
A Reporting Financial Institution shall review whether a New Entity Account Holder is a Passive NFE and determine the resident countries or jurisdictions of Controlling Persons of a Passive NFE in accordance with subparagraphs 1, 2, and the first sentence of subparagraph 3 of paragraph 1 of Article 43.If a New 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46條
申報金融機構應依第四十三條第一項第一款、第二款及第三款本文規定審查新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。
依前項規定確認新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。
依前項規定確認新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。