Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents Article 3
A certified public bookkeeper or bookkeeping and tax return filing agent shall, in any of the following conditions, evaluate the money laundering and terrorist financing risk of the customer and undertake customer due diligence measures of the customer in a risk-based approach:1. Establishing business relations with any customer;2. When being aware of any transaction of a customer suspected to be involved in money laundering or terrorist financing; or3. When doubting the veracity or adequacy of the obtained identification information of a customer.A certified public bookkeeper or bookkeeping and tax return filing agent shall undertake customer due diligence measures of customer identity in the following manners and use other information to undertake customer due diligence measures of customer identity:1. If the customer is a natural person, the customer’s original national identity card, resident certificate, passport, or other supporting documents sufficient to prove the customer’s identity shall be verified.2. If the customer is a company, a sole proprietorship, a partnership, a limited partnership, a profit-seeking enterprise incorporated in other ways, or any other corporation or non-corporation, the following documents are required to understand the nature of its business and control structure: (1) Certificate of establishment or registration; (2) Constitution, if it is required by regulations; (3) List of directors or supervisors if such persons have been appointed in accordance with regulations; (4) List of partners in case of a partnership, list of responsible persons in case of a limited partnership; (5) Documents or statements that may prove the identity of beneficial owners.3. If the customer is a trustee for a trust or any other similar legal arrangement, the following documents are required to understand the nature and control structure thereof: (1) Certificate of registration; however, this rule does not apply to those exempt from registration according to law; (2) The trust agreement or documents regarding the legal arrangement; (3) Identification documents regarding the trustor, trustee, and beneficiary, or the director, supervisor, trustee, beneficiary, or administrator of the legal arrangement; (4) Documents or statements that may prove the identity of the owners or beneficial owners.Any of the aforesaid documents submitted in photocopies shall be verified to be the same as the original based on reasonable grounds or in a reasonable manner.If a certified public bookkeeper or bookkeeping and tax return filing agent is unable to undertake customer due diligence measures of customer identity within a reasonable period, they shall refuse the authorization or terminate the business relationship at their own discretion. When necessary, they may report any suspicious transaction associated with the customer to the Investigation Bureau, Ministry of Justice in accordance with Paragraph 1 of Article 13 of the Act.If a certified public bookkeeper or bookkeeping and tax return filing agent suspects that a customer may be involved in money laundering or terrorist financing, and undertakes customer due diligence measures of the customer identity verification process may divulge messages to the customer, then the process may be set aside and the transaction suspected to involve money laundering or terrorist financing shall be directly reported to the Investigation Bureau, Ministry of Justice.
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3條
記帳士、記帳及報稅代理人有下列情形之一，應確認客戶身分，並以風險為基礎評估客戶洗錢及資恐風險：
一、與客戶建立業務關係。
二、發現客戶疑似涉及洗錢或資恐交易。
三、對已取得之客戶身分資料真實性及妥適性有疑慮。
記帳士、記帳及報稅代理人確認客戶身分之方式如下，並得利用其他資訊強化確認客戶身分：
一、客戶為自然人者，應核對客戶之國民身分證、居留證、護照或其他可資證明其身分之原本。
二、客戶為公司、獨資、合夥、有限合夥及其他組織之營利事業、其他法人或非法人團體者，應取得下列資料，以瞭解其業務性質及控制權結構：
（一）設立或註冊證明。
（二）依規定應訂定章程者，其章程。
（三）依規定設有董事、監察人或理事、監事者，其名冊。
（四）合夥或有限合夥組織者，其合夥人或有限合夥負責人名冊。
（五）得證明實質受益人之文件或聲明。
三、客戶為信託或類似信託之法律協議之受託人者，應取得下列資料，以瞭解其性質及控制權結構：
（一）登記或註冊證明。
但依法無需辦理登記或註冊者，不在此限。
（二）信託契約或法律協議之文件。
（三）委託人、受託人、信託受益人及該法律協議之董事、監察人、受託人、受益人或管理人之身分證明文件。
（四）得證明所有權人或實質受益人之文件或聲明。
前項各款資料為影本者，應依合理事實或方式確認其與原本相符。
記帳士、記帳及報稅代理人無法於合理期間內確認客戶身分者，應考量拒絕承接或終止業務關係。
必要時，得依本法第十三條第一項規定向法務部調查局申報與該客戶有關之可疑交易。
記帳士、記帳及報稅代理人懷疑客戶可能涉及洗錢或資恐，且執行確認客戶身分程序可能對客戶洩露訊息時，得不執行該等程序，逕向法務部調查局申報疑似洗錢或資恐交易。
一、與客戶建立業務關係。
二、發現客戶疑似涉及洗錢或資恐交易。
三、對已取得之客戶身分資料真實性及妥適性有疑慮。
記帳士、記帳及報稅代理人確認客戶身分之方式如下，並得利用其他資訊強化確認客戶身分：
一、客戶為自然人者，應核對客戶之國民身分證、居留證、護照或其他可資證明其身分之原本。
二、客戶為公司、獨資、合夥、有限合夥及其他組織之營利事業、其他法人或非法人團體者，應取得下列資料，以瞭解其業務性質及控制權結構：
（一）設立或註冊證明。
（二）依規定應訂定章程者，其章程。
（三）依規定設有董事、監察人或理事、監事者，其名冊。
（四）合夥或有限合夥組織者，其合夥人或有限合夥負責人名冊。
（五）得證明實質受益人之文件或聲明。
三、客戶為信託或類似信託之法律協議之受託人者，應取得下列資料，以瞭解其性質及控制權結構：
（一）登記或註冊證明。
但依法無需辦理登記或註冊者，不在此限。
（二）信託契約或法律協議之文件。
（三）委託人、受託人、信託受益人及該法律協議之董事、監察人、受託人、受益人或管理人之身分證明文件。
（四）得證明所有權人或實質受益人之文件或聲明。
前項各款資料為影本者，應依合理事實或方式確認其與原本相符。
記帳士、記帳及報稅代理人無法於合理期間內確認客戶身分者，應考量拒絕承接或終止業務關係。
必要時，得依本法第十三條第一項規定向法務部調查局申報與該客戶有關之可疑交易。
記帳士、記帳及報稅代理人懷疑客戶可能涉及洗錢或資恐，且執行確認客戶身分程序可能對客戶洩露訊息時，得不執行該等程序，逕向法務部調查局申報疑似洗錢或資恐交易。