Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents Article 10
A certified public bookkeeper or bookkeeping and tax return filing agent shall report any customer transaction that falls under any of the following circumstances to the Investigation Bureau, Ministry of Justice in accordance with Paragraph 1 of Article 13 of the Act:1. The amount of the remuneration exceeds NT$500,000 and is paid in cash, foreign currency cash, or by traveler's checks, foreign currency bills, or other bearer negotiable instruments without justification.2. The amount of the remuneration exceeds NT$500,000, and the customer makes payments or requests to make payments in multiple or consecutive installments in cash, with each payment less than NT$500,000.3. The customer is an individual, corporation, or association that is named on a sanctions list published by the Ministry of Justice in accordance with the Counter-Terrorism Financing Act, or is a terrorist organization or terrorist identified or under investigation by other countries or international organizations, as announced by the Ministry of Justice.4. The funds for the customer come from a high-risk country or region, or will be paid into an account in such country or region, and are related to terrorist activities, terrorist organizations, or terrorist financing.5. The customer fails to provide specific causes for the transaction that a certified public bookkeeper or bookkeeping and tax return filing agent prepares or engages in as designated in Subparagraph 6, Paragraph 3, Article 5 of the Act, or the causes appear false.6. It is known that no such customer exists or the facts are sufficient for one to believe that the identity of the customer has been assumed.7. The customer is a natural person and refuses to meet or establish direct contact with the certified public bookkeeper or bookkeeping and tax return filing agent without justification.8. There are other transactions suspected to involve money laundering or terrorist financing in the items under Subparagraph 6, Paragraph 3, Article 5 of the Act.
中文原文 記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第10條
記帳士、記帳及報稅代理人有下列情形之一者，應依本法第十三條第一項規定向法務部調查局申報：
一、酬金高於新臺幣五十萬元，無正當理由以現金、外幣現金、旅行支票、外幣匯票或其他無記名金融工具支付。
二、酬金高於新臺幣五十萬元，客戶無正當理由，自行或要求多次或連續以低於新臺幣五十萬元之現金支付。
三、客戶為法務部依資恐防制法公告制裁之個人、法人或團體，或法務部公布之其他國家、國際組織認定或追查之恐怖組織、恐怖分子。
四、客戶資金直接源自或將支付於高風險之國家或地區，且與恐怖活動、恐怖組織或資助恐怖主義有關聯。
五、為客戶準備或進行本法第五條第三項第六款受指定之交易，客戶未說明具體事由，或其事由顯不屬實。
六、明知無該客戶存在或有事實足認該客戶身分遭冒用。
七、客戶為自然人，無正當理由拒絕與記帳士、記帳及報稅代理人見面或直接聯繫。
八、其他為客戶準備或進行本法第五條第三項第六款受指定之交易發現疑似洗錢或資恐交易。
一、酬金高於新臺幣五十萬元，無正當理由以現金、外幣現金、旅行支票、外幣匯票或其他無記名金融工具支付。
二、酬金高於新臺幣五十萬元，客戶無正當理由，自行或要求多次或連續以低於新臺幣五十萬元之現金支付。
三、客戶為法務部依資恐防制法公告制裁之個人、法人或團體，或法務部公布之其他國家、國際組織認定或追查之恐怖組織、恐怖分子。
四、客戶資金直接源自或將支付於高風險之國家或地區，且與恐怖活動、恐怖組織或資助恐怖主義有關聯。
五、為客戶準備或進行本法第五條第三項第六款受指定之交易，客戶未說明具體事由，或其事由顯不屬實。
六、明知無該客戶存在或有事實足認該客戶身分遭冒用。
七、客戶為自然人，無正當理由拒絕與記帳士、記帳及報稅代理人見面或直接聯繫。
八、其他為客戶準備或進行本法第五條第三項第六款受指定之交易發現疑似洗錢或資恐交易。