Money Laundering Control Act Article 7
Each of the financial institutions and the designated nonfinancial enterprises or persons shall establish its own internal control and audit system against money laundering based on the risk of money laundering and terrorism financing as well as business scale; the system shall include the following:1. Operation and internal control procedures against money laundering and terrorist financing.2. Regular on-the-job training for money laundering prevention organized or attended by the financial institution.3. Designation of personnel responsible for coordinating and supervising the implementation of the system prescribed in the first subparagraph.4. Preparation and regular updates of the risk assessment report on anti-money laundering and counter financing of terrorism.5. The procedures of audit.6. Other matters prescribed by the central competent authorities in charge of the relevant industries.The central competent authorities in charge of the relevant industries shall conduct regularly inspections of the implementation of the system prescribed in the preceding paragraph, and may delegate the inspections to another agency, institution, legal person or organization to do so.The central competent authorities in charge of the relevant industries shall, in consultation with the Ministry of Justice and other relevant government agencies, establish the regulations governing performance content, operating procedures, implementation measures prescribed in paragraph 1, the method of inspection and review , the qualification and conditions of delegation prescribed in the preceding paragraph, and other matters to be obeyed; consultation with relevant industry associations shall be held prior to the establishment of the regulations.For violations of the requirements of establishment of the system in paragraphs 1 and performance content, operating procedures, implementation measures and other matters to be obeyed prescribed in the preceding paragraph, a limited time period for improvement shall be notified by the central competent authorities in charge of the relevant industries. If improvements are still failed to be made by the deadline, a fine of not less than NT$500,000 but not more than NT$10 million shall be imposed on financial institutions, and a fine of not less than NT$50,000 but not more than NT$5 million shall be imposed on designated nonfinancial enterprises or persons. The fine may be imposed each time the offense occurs.For avoiding, rejecting, or obstructing the on-site or off-site inspections, the central competent authorities in charge of the relevant industry shall impose a fine of not less than NT$500,000 but not more than NT$5 million on financial institutions, and a fine of not less than NT$50,000 but not more than NT$2,500,000 on designated nonfinancial enterprises or persons. The fine may be imposed each time the offense occurs.
中文原文 洗錢防制法第7條
金融機構及指定之非金融事業或人員應依洗錢與資恐風險及業務規模，建立洗錢防制內部控制與稽核制度；其內容應包括下列事項：
一、防制洗錢及打擊資恐之作業及控制程序。
二、定期舉辦或參加防制洗錢之在職訓練。
三、指派專責人員負責協調監督第一款事項之執行。
四、備置並定期更新防制洗錢及打擊資恐風險評估報告。
五、稽核程序。
六、其他經中央目的事業主管機關指定之事項。
前項制度之執行，中央目的事業主管機關應定期查核，並得委託其他機關（構）、法人或團體辦理。
第一項制度之實施內容、作業程序、執行措施，前項查核之方式、受委託之資格條件及其他應遵行事項之辦法，由中央目的事業主管機關會商法務部及相關機關定之；於訂定前應徵詢相關公會之意見。
違反第一項規定未建立制度，或前項辦法中有關制度之實施內容、作業程序、執行措施之規定者，由中央目的事業主管機關限期令其改善，屆期未改善者，處金融機構新臺幣五十萬元以上一千萬元以下罰鍰、處指定之非金融事業或人員新臺幣五萬元以上五百萬元以下罰鍰，並得按次處罰。
金融機構及指定之非金融事業或人員規避、拒絕或妨礙現地或非現地查核者，由中央目的事業主管機關處金融機構新臺幣五十萬元以上五百萬元以下罰鍰、處指定之非金融事業或人員新臺幣五萬元以上二百五十萬元以下罰鍰，並得按次處罰。
一、防制洗錢及打擊資恐之作業及控制程序。
二、定期舉辦或參加防制洗錢之在職訓練。
三、指派專責人員負責協調監督第一款事項之執行。
四、備置並定期更新防制洗錢及打擊資恐風險評估報告。
五、稽核程序。
六、其他經中央目的事業主管機關指定之事項。
前項制度之執行，中央目的事業主管機關應定期查核，並得委託其他機關（構）、法人或團體辦理。
第一項制度之實施內容、作業程序、執行措施，前項查核之方式、受委託之資格條件及其他應遵行事項之辦法，由中央目的事業主管機關會商法務部及相關機關定之；於訂定前應徵詢相關公會之意見。
違反第一項規定未建立制度，或前項辦法中有關制度之實施內容、作業程序、執行措施之規定者，由中央目的事業主管機關限期令其改善，屆期未改善者，處金融機構新臺幣五十萬元以上一千萬元以下罰鍰、處指定之非金融事業或人員新臺幣五萬元以上五百萬元以下罰鍰，並得按次處罰。
金融機構及指定之非金融事業或人員規避、拒絕或妨礙現地或非現地查核者，由中央目的事業主管機關處金融機構新臺幣五十萬元以上五百萬元以下罰鍰、處指定之非金融事業或人員新臺幣五萬元以上二百五十萬元以下罰鍰，並得按次處罰。