Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 52
A Reporting Financial Institution may delegate a person to fulfill the due diligence and reporting obligations described in these Regulations.
中文原文 金融機構執行共同申報及盡職審查作業辦法第52條
申報金融機構對於本辦法規定之盡職審查及申報義務，得授權他人代理。