Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 47
If a Reporting Financial Institution knows or has reason to know that a self-certification or Documentary Evidence is incorrect or unreliable, the Reporting Financial Institution shall not rely on such documentation to implement the review.
中文原文 金融機構執行共同申報及盡職審查作業辦法第47條
申報金融機構明知或可得而知自我證明文件或證明文據不正確或不合理時，不得採用該等文件進行審查。