Regulations on Anti-Money Laundering & Countering the Financing of Terrorism Operations Matters Conducted by Attorneys Article 10
The situation that attorney shall report according to the provision of Paragraph 1 of Article 13 of the Act refers to the retained matter under any of the following situation:1. There is an objective fact to indicate that identity documentation or transaction documentation provided by the client is false, and no reasonable explanation is provided for the false documentation.2. The client or the representative does not provide the document for CDD within the time limit set by the attorney.3. In the event of the remuneration or transaction amount exceeding NTD 500,000, the amount was paid by cash, foreign-currency cash, traveler check, foreign currency bill or other bearer financial instruments without a proper reason.4. In the event of the remuneration or transaction amount exceeding NTD 500,000, the client on his/her own or demands to pay in cash less than NTD 500,000 for several times or successively without a proper reason.5. Demand to purchase and sell real estate or business entity immediately without a proper reason.6. The client is the designated individual, legal person or entity sanctioned under the Counter-Terrorism Financing Act, or the terrorist or terrorist group identified or investigated by foreign governments or international organizations published by the Ministry of Justice.7. The transaction funds directly come from or will be paid to high-risk countries or territories and are associated with terrorism activities, terrorism organizations or terrorism financing.8. In the event of being retained to operate the designated transactions specified in Subparagraph 6 of Paragraph 3 of Article 5 of the Act, the client does not explain the reason for arrangement.9. Knowing clearly that there is no existence of such client; or there is a fact to indicate that the client’s identity is used fraudulently by others.10. In the event that the client is a natural person, the client refuses to meet with the attorney or be directly contacted by the attorney without a proper reason.
中文原文 律師辦理防制洗錢及打擊資恐作業辦法第10條
律師應依本法第十三條第一項規定申報者，指受任事件有下列情形之一：
一、有客觀事實足認委任人提供之身分資料或交易資料不實，且對不實資料之提供無正當理由說明者。
二、委任人或代理人未依律師所定期限提供身分確認之資料。
三、酬金或交易金額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。
四、酬金或交易金額高於新臺幣五十萬元，委任人無正當理由，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。
五、無正當理由要求立即買賣不動產或事業體。
六、委任人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。
七、交易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。
八、受委任辦理本法第五條第三項第六款受指定之交易，委任人未說明安排原因。
九、明知無該委任人存在或有事實足認該委任人身分遭冒用。
十、委任人為自然人，無正當理由拒絕與律師見面或直接聯繫。
一、有客觀事實足認委任人提供之身分資料或交易資料不實，且對不實資料之提供無正當理由說明者。
二、委任人或代理人未依律師所定期限提供身分確認之資料。
三、酬金或交易金額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。
四、酬金或交易金額高於新臺幣五十萬元，委任人無正當理由，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。
五、無正當理由要求立即買賣不動產或事業體。
六、委任人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。
七、交易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。
八、受委任辦理本法第五條第三項第六款受指定之交易，委任人未說明安排原因。
九、明知無該委任人存在或有事實足認該委任人身分遭冒用。
十、委任人為自然人，無正當理由拒絕與律師見面或直接聯繫。