Regulations Governing the Deposit Accounts and Suspicious or Unusual Transactions Article 11
For deposit accounts reported as watch-listed accounts on or before March 31, 2025, if the bank confirms that the reason for the notification involves a fraud case and unwithdrawn funds remitted (transferred) by victims remain in the account, the bank shall, using the account opening information, contact the account holder and negotiate with such account holder regarding the return of remaining funds in the watch-listed account. If the account holder cannot be contacted, the bank may request the police authority to assist in locating the account holder for one month.If a bank carrying out the procedures described in the preceding paragraph is unable to contact the account holder, it shall notify the victims through the remitting (transferring) banks to prepare the following documents. Thereafter, based on the chronological order of inward remittances (transfers), the bank shall identify, transaction by transaction, the portions that have not yet been withdrawn, and return the remaining funds held in the watch-listed account to victims, starting from the amount of the last remittance (transfer) and working backward until the balance of the watch-listed account reaches zero:1. Identity certification document;2. A certificate or document of case acceptance (processing) issued by the judicial police authority; and3. An undertaking issued by the victim stating that he/she will bear all liability for any damages incurred by the bank due to untrue information provided by such victim.With respect to returning the remaining funds held in a watch-listed account pursuant to the preceding two paragraphs, if any of the following occurs, a bank may close the account and record such remaining funds as other payables, to be processed when a person legally entitled to claim such funds requests payment. However, the bank shall not rescind the effect of the watch-listing on the account holder until it has been notified to lift the watch-listing, or the watch-list period expires:1. The account balance is below a certain amount, such that the cost of returning would make such return not worthwhile;2. The bank is unable to contact the account holder or the victim(s) more than three months after receipt of the notification; or3. The victim(s) is (are) unwilling to report the case or to claim the funds.The bank shall appoint a deputy general manager or officer of equivalent level to supervise the handling of remaining funds held in watch-listed accounts.Cases that the bank identifies as suspected of involving transaction disputes or as otherwise complicated shall be handled through judicial procedures, and the provisions regarding the return of remaining funds under Paragraphs 1 to 3 shall not apply thereto.If the bank contacts the account holder in accordance with Paragraph 1 and the account holder refuses to appear, the bank may advise the victim(s) to contact a judicial police authority to issue a written notification to the bank to process the return of remaining funds in accordance with the Regulations Governing Fraud Crime Hazard Prevention by Financial Institutions and Businesses or Personnel Providing Virtual Asset Services.For deposit accounts reported as watch-listed accounts on or after April 1, 2025, where unwithdrawn funds remitted (transferred) by victims remain in the account, the remaining funds shall be handled in accordance with the Regulations Governing Fraud Crime Hazard Prevention by Financial Institutions and Businesses or Personnel Providing Virtual Asset Services, and the provisions of the preceding six paragraphs shall not apply.
中文原文 存款帳戶及其疑似不法或顯屬異常交易管理辦法第11條
存款帳戶於中華民國一百十四年三月三十一日以前經通報為警示帳戶者，銀行經確認通報原因屬詐財案件，且該帳戶中尚有被害人匯（轉）入之款項未被提領者，應依開戶資料聯絡開戶人，與其協商發還警示帳戶內剩餘款項事宜，如無法聯絡者，得洽請警察機關協尋一個月。
銀行依前項辦理，仍無法聯絡開戶人者，應透過匯（轉）出行通知被害人，由被害人檢具下列文件，經銀行依匯（轉）入時間順序逐筆認定其尚未被提領部分，由最後一筆金額往前推算至帳戶餘額為零止，發還警示帳戶內剩餘款項：
一、身分證明文件。
二、司法警察機關開具之受（處）理案件證明單或文件。
三、申請不實致銀行受有損失，由該被害人負一切法律責任之切結書。
銀行依前二項規定辦理警示帳戶剩餘款項之發還，如有下列情事之一者，得逕行結清該帳戶，並將剩餘款項轉列其他應付款，俟依法可領取者申請給付時處理；但銀行須經通報解除警示或警示期限屆滿後，方得解除對該帳戶開戶人之警示效力：
一、剩餘款項在一定金額以下，不符作業成本者。
二、自警示通報時起超過三個月，仍無法聯絡開戶人或被害人者。
三、被害人不願報案或不願出面領取款項者。
銀行應指定一位副總經理或相當層級之主管督導警示帳戶內剩餘款項之處理事宜。
經銀行認定疑似交易糾紛或案情複雜等案件，不適用第一項至第三項剩餘款項發還之規定，應循司法程序辦理。
銀行如依第一項規定聯絡開戶人，開戶人有拒不出面情形，銀行得請被害人洽司法警察機關，依金融機構及提供虛擬資產服務之事業或人員防制詐欺犯罪危害應遵循事項辦法之規定，以書面通知書通知銀行辦理發還作業。
存款帳戶於中華民國一百十四年四月一日以後經通報為警示帳戶，且該帳戶中尚有被害人匯（轉）入之款項未被提領者，依金融機構及提供虛擬資產服務之事業或人員防制詐欺犯罪危害應遵循事項辦法辦理，不適用前六項規定。
銀行依前項辦理，仍無法聯絡開戶人者，應透過匯（轉）出行通知被害人，由被害人檢具下列文件，經銀行依匯（轉）入時間順序逐筆認定其尚未被提領部分，由最後一筆金額往前推算至帳戶餘額為零止，發還警示帳戶內剩餘款項：
一、身分證明文件。
二、司法警察機關開具之受（處）理案件證明單或文件。
三、申請不實致銀行受有損失，由該被害人負一切法律責任之切結書。
銀行依前二項規定辦理警示帳戶剩餘款項之發還，如有下列情事之一者，得逕行結清該帳戶，並將剩餘款項轉列其他應付款，俟依法可領取者申請給付時處理；但銀行須經通報解除警示或警示期限屆滿後，方得解除對該帳戶開戶人之警示效力：
一、剩餘款項在一定金額以下，不符作業成本者。
二、自警示通報時起超過三個月，仍無法聯絡開戶人或被害人者。
三、被害人不願報案或不願出面領取款項者。
銀行應指定一位副總經理或相當層級之主管督導警示帳戶內剩餘款項之處理事宜。
經銀行認定疑似交易糾紛或案情複雜等案件，不適用第一項至第三項剩餘款項發還之規定，應循司法程序辦理。
銀行如依第一項規定聯絡開戶人，開戶人有拒不出面情形，銀行得請被害人洽司法警察機關，依金融機構及提供虛擬資產服務之事業或人員防制詐欺犯罪危害應遵循事項辦法之規定，以書面通知書通知銀行辦理發還作業。
存款帳戶於中華民國一百十四年四月一日以後經通報為警示帳戶，且該帳戶中尚有被害人匯（轉）入之款項未被提領者，依金融機構及提供虛擬資產服務之事業或人員防制詐欺犯罪危害應遵循事項辦法辦理，不適用前六項規定。