Regulations Governing Foreign Bank Branches And Representative Offices Article 20
Outward remittances of earnings by a foreign bank branch shall be governed by the Regulations Governing the Declaration Reporting of Foreign Exchange Receipts and Disbursements or Transactions and other relevant provisions promulgated by the Central Bank of the Republic of China after audit and certification by a certified public accountant and reporting to the competent authority.
中文原文 外國銀行分行及代表人辦事處設立及管理辦法第20條
外國銀行分行盈餘之匯出，應經會計師查核簽證並向主管機關申報後，依中央銀行訂定之外匯收支或交易申報辦法及相關規定辦理。