Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 53
A Financial Institution shall keep relevant records and documentation relied upon for the performance of the procedures of due diligence and reporting in accordance with these Regulations for at least 5 years after complying with the reporting provision of Article 51, or a longer period as otherwise stipulated by other laws.
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條
金融機構依本辦法進行盡職審查與申報之相關紀錄及文據，應於依第五十一條申報後保存五年。
但其他法律定有較長保存期間者，從其規定。
但其他法律定有較長保存期間者，從其規定。