Foundations Act Article 27
The competent authority, as it deems necessary, may inspect a foundation’s financial status and ascertain whether there is any violation of the conditions on its establishment approval or other legal requirement.If a foundation fails to comply with the competent authority’s supervision order, or avoids, impedes or refuses to abide such inspection, the person who acts in such violation shall be subject to a fine of not less than NT$ 30,000 and not more than NT$150,000 and may be fined at each failure to comply therewith.With regard to a foundation that may be easily used for money-laundering or financing terrorist activities because of its establishment purpose or operation, the competent authority shall take any of the following measures:(1) Conduct risk assessment on anti-money laundering and combating financing terrorism and make updates every two years; and request the foundation to provide relevant information needed within the scope of risk assessment;(2) Establish risk-based inspection method, inspection frequency and other supervision measures; and(3) Order the foundation to regularly participate in educational training on the anti-money laundering and combating financing terrorism.The regulation regarding the scope of the foundation, risk assessment procedure, supervision measures under the preceding paragraph and other matters to be complied with shall be stipulated by the Ministry of Justice.If a foundation fails to comply with the competent authority’s supervision order in accordance with the third paragraph, or avoids, impedes or refuses to abide such inspection, the person who acts in such violation shall be subject to a fine of not less than NT$ 50,000 and not more than NT$500,000 and may be fined at each failure to comply therewith.
中文原文 財團法人法第27條
主管機關認有必要時，得檢查財團法人之財產狀況及其有無違反許可條件或其他法律之規定。
財團法人不遵守主管機關監督之命令，或規避、妨礙或拒絕其檢查者，處行為人新臺幣三萬元以上十五萬元以下罰鍰，並得按次處罰。
主管機關應就設立目的或執行業務易為洗錢或資恐活動利用之財團法人，為下列措施：
一、進行防制洗錢及打擊資恐之風險評估，每二年更新之；並得於風險評估範圍內，要求財團法人提出相關資料。
二、以風險為基礎定其檢查方式、頻率及其他監督管理措施。
三、命定期參加防制洗錢及打擊資恐教育訓練。
前項所定財團法人之範圍、風險評估程序、監督管理措施及其他應遵行事項之辦法，由法務部定之。
財團法人不遵守主管機關依第三項所為監督之命令，或規避、妨礙或拒絕其檢查者，處行為人新臺幣五萬元以上五十萬元以下罰鍰，並得按次處罰。
財團法人不遵守主管機關監督之命令，或規避、妨礙或拒絕其檢查者，處行為人新臺幣三萬元以上十五萬元以下罰鍰，並得按次處罰。
主管機關應就設立目的或執行業務易為洗錢或資恐活動利用之財團法人，為下列措施：
一、進行防制洗錢及打擊資恐之風險評估，每二年更新之；並得於風險評估範圍內，要求財團法人提出相關資料。
二、以風險為基礎定其檢查方式、頻率及其他監督管理措施。
三、命定期參加防制洗錢及打擊資恐教育訓練。
前項所定財團法人之範圍、風險評估程序、監督管理措施及其他應遵行事項之辦法，由法務部定之。
財團法人不遵守主管機關依第三項所為監督之命令，或規避、妨礙或拒絕其檢查者，處行為人新臺幣五萬元以上五十萬元以下罰鍰，並得按次處罰。