Regulations on Anti-Money Laundering & Countering the Financing of Terrorism Operations Matters Conducted by Attorneys Article 6
The methods which shall be used by attorney to verify the client’s identity are as follows:1. If the client is a natural person, the attorney shall review the ID card, health insurance card, alien resident certificate (ARC), passport or any other original documents that can prove the client’s identity. However, if the original document cannot be verified, the attorney shall verify the identity according to other reasonable facts or methods.2. If the client is a legal person, the attorney shall acquire the following information to understand the nature of its business and the structure of control rights(1) Proof of establishment or registration, client office, and business place.(2) Articles of Incorporation.(3) Register of directors and supervisors.(4) The documents or statements which can prove the beneficial owners.3. If the client is the trustee of a trust or any legal agreement similar to trust, the attorney shall acquire the following information to understand its nature and structure of control rights:(1) Proof of enrollment or registration, client office, and business place or residence of the trustee. However, if it does not need to enroll or register according to laws, it shall not be limited by these Regulations.(2) Trust contract or the documents of legal agreement(3) The identification documents of the client, trustee, beneficiary of trust and the director, supervisor, trustee, beneficiary or manager of such legal agreement.(4) The documents or statements which can prove the owner or the beneficial owner.If any of the preceding documents is a copy, the attorney shall verify that the copy is in line with the original according to reasonable facts or methods
中文原文 律師辦理防制洗錢及打擊資恐作業辦法第6條
律師確認委任人身分之方式如下：
一、委任人為自然人者，應核對委任人之國民身分證、健保卡、居留證、護照或其他可資證明其身分之原本。
但無法核對原本者，應依其他合理事實或方法確認其身分。
二、委任人為法人者，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、主要事務所或營業處所。
（二）章程。
（三）董事及監察人名冊。
（四）得證明實質受益人之文件或聲明。
三、委任人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）受託人之登記或註冊證明、主要事務所，及營業處所或住居所。
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。
一、委任人為自然人者，應核對委任人之國民身分證、健保卡、居留證、護照或其他可資證明其身分之原本。
但無法核對原本者，應依其他合理事實或方法確認其身分。
二、委任人為法人者，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、主要事務所或營業處所。
（二）章程。
（三）董事及監察人名冊。
（四）得證明實質受益人之文件或聲明。
三、委任人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）受託人之登記或註冊證明、主要事務所，及營業處所或住居所。
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。