Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 50
After applying the due diligence procedures described in these Regulations to identify a Financial Account that is a Reportable Account or an undocumented account, each Reporting Financial Institution shall report the following information with respect to such accounts for the year to which the information relates:1. The name, address, countries or jurisdictions of residences and TINs of an Account Holder of the account. In the case of an individual that is an Account Holder, date, country or jurisdiction and city of birth shall be included. In the case of Passive NFEs that are an Account Holders, the names, addresses, countries or jurisdictions of residences, TINs, dates, countries or jurisdictions and cities of birth of their Controlling Persons that are residents of the Reportable Jurisdictions shall be included.2. The account number or functional equivalent.3. The name and business administration number of the Reporting Financial Institution.4. The account balance or value or, if the account was closed during the calendar year, the closure of the account.5. In the case of a Custodial Account, the following information shall be included:(1) The total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in such account, in each case paid or credited to, or with respect to the account during a calendar year.(2) The total gross proceeds from the sale or redemption of Financial Assets paid or credited to such account during a calendar year with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder.6. The total gross amount of interest paid or credited to a Depository Account during a calendar year.7. In the case of any account not described in the preceding two subparagraphs, the total gross amount paid or credited to the Account Holder with respect to such account during a calendar year with respect to which the Reporting Financial Institution is the obligor or debtor.8. The information reported shall identify the currency in which each amount is denominated.A Reporting Financial Institution shall comply with the following subparagraphs in each following circumstances:1. If a Reporting Financial Institution has no TIN or date of birth with respect to an Account Holder of a Preexisting Account, and is not otherwise required to collect such information under the laws of the ROC, the TINs or date of birth is not required to be reported as set forth in subparagraph 1 of the preceding paragraph. However, once such Preexisting Account is identified as a Reportable Account, a Reporting Financial Institution is required to use reasonable efforts to obtain the TINs and date of birth of such Account Holder by the end of the second calendar year following the year in which such account was identified.2. In the case that a Foreign Account is not a Reportable Account when a Reporting Financial Institution firstly reviews and identifies in accordance with the provisions of Chapter 3 after the implementation of these Regulations but such Foreign Account becomes a Reportable Account in subsequent years, the preceding subparagraph shall be applied if the Reporting Financial Institution has no TIN or date of birth of such Account Holder and the information is not otherwise required to be collected under the laws of the ROC.3. If a Reportable Jurisdiction does not issue a TIN or its domestic laws do not require the collection of TINs issued by such Reportable Jurisdiction, a Reporting Financial Institution is not required to report the TINs set forth in subparagraph 1 of the preceding paragraph.4. The information of the country or jurisdiction and city of birth shall be reported under subparagraph 1 of the preceding paragraph provided that the Reporting Financial Institution is required to obtain and report under the laws of the ROC, and it is available in the electronically searchable data maintained by the Reporting Financial Institution.
中文原文 金融機構執行共同申報及盡職審查作業辦法第50條
依本辦法盡職審查程序認定為應申報帳戶及無資訊帳戶者，申報金融機構應申報該等帳戶所屬年度之下列資訊：
一、帳戶持有人之姓名或名稱、地址、居住國家或地區及稅務識別碼。
如屬個人，應包括出生日期及出生之國家或地區及城市；如屬消極非金融機構實體，應包括對其具控制權之人為應申報國居住者之姓名、地址、居住國家或地區、稅務識別碼、出生日期及出生之國家或地區及城市。
二、帳號或具類似功能資訊。
三、申報金融機構名稱及統一編號。
四、帳戶餘額或價值，如帳戶於年度中終止，應予註明。
五、保管帳戶應包括下列資訊：
（一）於該曆年度支付或記入該帳戶或與該帳戶有關之利息總額、股利總額及其他由該等帳戶持有之資產產生之收入總額。
（二）申報金融機構屬該帳戶持有人之保管人、經紀商、代名人或代理人者，該曆年度支付或記入該帳戶之出售或贖回金融資產收入總額。
六、於該曆年度支付或記入存款帳戶之利息總額。
七、非屬前二款規定帳戶，其義務人或債務人為申報金融機構者，該申報金融機構於該曆年度支付或記入該帳戶持有人之金額。
八、申報資訊所載金額之計價幣別。
有下列情形之一者，依各款規定辦理：
一、申報金融機構無既有帳戶持有人之稅務識別碼或出生日期資訊，且依我國法律無須蒐集該等資訊者，無須申報前項第一款稅務識別碼或出生日期。
但確認該既有帳戶屬應申報帳戶後，申報金融機構應於次二曆年度之末日前合理致力取得該帳戶持有人之稅務識別碼與出生日期資訊。
二、申報金融機構於本辦法施行後依第三章規定首次審查辨識之外國帳戶非屬應申報帳戶，如該外國帳戶以後年度成為應申報帳戶，申報金融機構無該帳戶持有人之稅務識別碼或出生日期資訊，且依我國法律無須蒐集該等資訊者，適用前款規定。
三、應申報國未核發稅務識別碼或有核發但其國內法未要求蒐集稅務識別碼資訊，申報金融機構無須申報前項第一款稅務識別碼。
四、前項第一款所定出生之國家或地區及城市資訊，以申報金融機構依我國法律規定應取得及申報出生之國家或地區及城市資訊，且保存於申報金融機構電子紀錄者為限。
一、帳戶持有人之姓名或名稱、地址、居住國家或地區及稅務識別碼。
如屬個人，應包括出生日期及出生之國家或地區及城市；如屬消極非金融機構實體，應包括對其具控制權之人為應申報國居住者之姓名、地址、居住國家或地區、稅務識別碼、出生日期及出生之國家或地區及城市。
二、帳號或具類似功能資訊。
三、申報金融機構名稱及統一編號。
四、帳戶餘額或價值，如帳戶於年度中終止，應予註明。
五、保管帳戶應包括下列資訊：
（一）於該曆年度支付或記入該帳戶或與該帳戶有關之利息總額、股利總額及其他由該等帳戶持有之資產產生之收入總額。
（二）申報金融機構屬該帳戶持有人之保管人、經紀商、代名人或代理人者，該曆年度支付或記入該帳戶之出售或贖回金融資產收入總額。
六、於該曆年度支付或記入存款帳戶之利息總額。
七、非屬前二款規定帳戶，其義務人或債務人為申報金融機構者，該申報金融機構於該曆年度支付或記入該帳戶持有人之金額。
八、申報資訊所載金額之計價幣別。
有下列情形之一者，依各款規定辦理：
一、申報金融機構無既有帳戶持有人之稅務識別碼或出生日期資訊，且依我國法律無須蒐集該等資訊者，無須申報前項第一款稅務識別碼或出生日期。
但確認該既有帳戶屬應申報帳戶後，申報金融機構應於次二曆年度之末日前合理致力取得該帳戶持有人之稅務識別碼與出生日期資訊。
二、申報金融機構於本辦法施行後依第三章規定首次審查辨識之外國帳戶非屬應申報帳戶，如該外國帳戶以後年度成為應申報帳戶，申報金融機構無該帳戶持有人之稅務識別碼或出生日期資訊，且依我國法律無須蒐集該等資訊者，適用前款規定。
三、應申報國未核發稅務識別碼或有核發但其國內法未要求蒐集稅務識別碼資訊，申報金融機構無須申報前項第一款稅務識別碼。
四、前項第一款所定出生之國家或地區及城市資訊，以申報金融機構依我國法律規定應取得及申報出生之國家或地區及城市資訊，且保存於申報金融機構電子紀錄者為限。