Regulations on Anti-Money Laundering & Countering the Financing of Terrorism Operations Matters Conducted by Attorneys Article 5
When an attorney and the client establish the attorney-client relationship, the ranges of CDD are as follows:1. If the client is a natural person: name, birth date, gender, ID certificate number, occupation, nationality, address of residence and contact information.2. If the client is a legal person:(1) Name, registered address, registered country, contact information and business matters. However, if the business matters cannot be obtained according to the local law, it shall not be limited by these Regulation(2) Structure of control right and beneficial owner(3) Name of senior manager of the legal person.3. If the client is the trustee of a trust or any legal agreement similar to trust: name, address of residence and contact information of the client, trustee, beneficiary of trust and the director, supervisor, trustee, beneficiary or senior manager of such legal agreement.If any person is assessed as high-risk according to the preceding Article, the attorney shall verify his/her identity and understand the purpose of the retained case and the channels to acquire funds according to the provisions in the preceding ParagraphIf the appointment is made by a representative, the attorney shall be aware of the fact of appointment and verify the identity of the client and the representative according to the provision in Paragraph 1. However, if there is a long-term cooperation relationship between the representative and the attorney, or if the representative is a trustworthy authority (institution) or a law firm, the attorney may only be aware of the fact of agency and the identity of the representative.If the client has any of the following circumstances, or his/her identity can be verified by law or based on objective fact, the provision of Paragraph 1 may not be applied thereto:1. The government authority and government-owned enterprise institution of R.O.C.2. The foreign government authority or non-high-risk country of territory.3. Public company and its subsidiaries in R.O.C.4. The exchange-listed company or the OTC-listed company which is listed in a non-high-risk country or territory and has disclosed its major shareholders according to the regulatory requirements of the place where it is listed, or the company controlled by it.5. The financial institution and its managed investment tool, which are supervised by R.O.C.6. The financial institution which is set up outside the border of R.O.C. and is not located in high-risk country or territory, and the investment tool managed by such financial institution.7. The funds managed by the government authority of R.O.C.8. The client had established the attorney-client relationship with the attorney in the past and the ending period has not exceeded one year after the previous attorney-client relationship ended, unless it is assessed as high -risk according to the provision of Paragraph 2, of Article 4.
中文原文 律師辦理防制洗錢及打擊資恐作業辦法第5條
律師與委任人建立委任關係時應辦理確認委任人身分之範圍如下：
一、委任人為自然人者：姓名、出生年月日、性別、身分證明文件字號、職業、國籍、住居所地址及聯絡方式。
二、委任人為法人者：
（一）名稱、登記地址、註冊地國、聯絡方式及營業項目。
但營業項目依當地國法令無法取得者，不在此限。
（二）控制權結構及實質受益人。
（三）擔任法人高階管理職位者之姓名。
三、委任人為信託或類似信託之法律協議之受託人者：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、受益人或高階管理職位者之姓名、住居所地址及聯絡方式。
依前條規定評估為高風險者，應依前項規定確認身分並瞭解受任事項之目的及資金取得方式。
委任係由代理人辦理者，律師應瞭解代理事實，並依第一項規定確認委任人及代理人身分。
但代理人與律師有長期合作關係或為可得信賴之機關（構）、事務所者，得僅瞭解代理事實及代理人身分。
委任人為下列各款情形之一，並依法令或其他客觀事實足認其真正身分者，得不適用第一項規定：
一、我國政府機關及公營事業機構。
二、非高風險國家或地區之外國政府機關。
三、我國公開發行公司或其從屬公司。
四、已於非高風險國家或地區之國外掛牌，並依掛牌所在地規定應揭露其主要股東之股票上市、上櫃公司，或受其控制之公司。
五、受我國監理之金融機構及其管理之投資工具。
六、設立於我國境外，且非高風險國家或地區之金融機構，及該金融機構管理之投資工具。
七、我國政府機關主管之基金。
八、與律師前曾建立委任關係，而於委任關係終止後未逾一年。
但依第四條第二項規定評估為高風險者，不在此限。
一、委任人為自然人者：姓名、出生年月日、性別、身分證明文件字號、職業、國籍、住居所地址及聯絡方式。
二、委任人為法人者：
（一）名稱、登記地址、註冊地國、聯絡方式及營業項目。
但營業項目依當地國法令無法取得者，不在此限。
（二）控制權結構及實質受益人。
（三）擔任法人高階管理職位者之姓名。
三、委任人為信託或類似信託之法律協議之受託人者：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、受益人或高階管理職位者之姓名、住居所地址及聯絡方式。
依前條規定評估為高風險者，應依前項規定確認身分並瞭解受任事項之目的及資金取得方式。
委任係由代理人辦理者，律師應瞭解代理事實，並依第一項規定確認委任人及代理人身分。
但代理人與律師有長期合作關係或為可得信賴之機關（構）、事務所者，得僅瞭解代理事實及代理人身分。
委任人為下列各款情形之一，並依法令或其他客觀事實足認其真正身分者，得不適用第一項規定：
一、我國政府機關及公營事業機構。
二、非高風險國家或地區之外國政府機關。
三、我國公開發行公司或其從屬公司。
四、已於非高風險國家或地區之國外掛牌，並依掛牌所在地規定應揭露其主要股東之股票上市、上櫃公司，或受其控制之公司。
五、受我國監理之金融機構及其管理之投資工具。
六、設立於我國境外，且非高風險國家或地區之金融機構，及該金融機構管理之投資工具。
七、我國政府機關主管之基金。
八、與律師前曾建立委任關係，而於委任關係終止後未逾一年。
但依第四條第二項規定評估為高風險者，不在此限。