Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 53-2
Where a Financial Institution violates the preceding article, and avoids, hinders, or refuses the examination or inquiry conducted by the tax authorities; fails to submit relevant information and documents required; or does not fulfill the due diligence and reporting obligations in accordance with these Regulations, the case shall be handled according to the provisions of Article 46-1 of the TCA.
中文原文 金融機構執行共同申報及盡職審查作業辦法第53-2條
金融機構違反前條規定，規避、妨礙或拒絕稅捐稽徵機關檢查或備詢、未應要求或未配合提供有關資訊，或未依本辦法履行其盡職審查及申報義務者，應依本法第四十六條之一規定辦理。