Regulations Governing Anti-Money Laundering of Financial Institutions Article 10
When conducting CDD measures, a financial institution shall put in place risk management systems to determine whether a customer and its beneficial owner or senior managerial officer is a person who is or has been entrusted with a prominent function by a domestic government, a foreign government or an international organization (referred to as politically exposed persons (PEPs) hereunder):1. For a customer or the beneficial owner thereof determined to be a current PEP of a foreign government, a financial institution shall treat the customer directly as a high-risk customer, and adopt enhanced CDD measures under Subparagraph 1, Paragraph 1 of Article 6.2. For a customer or the beneficial owner thereof determined to be a current PEP of the domestic government or an international organization, a financial institution shall assess the PEP’s risks when establishing business relationship with the PEP and conduct annual review thereafter. In case of higher risk business relationship with such customers, the financial institution shall adopt enhanced CDD measures under Subparagraph 1, Paragraph 1 of Article 6.3. For a senior managerial officer of a customer determined to be a current PEP of the domestic government, a foreign government or an international organization, a financial institution shall determine whether to apply the enhanced CDD measures under Subparagraph 1, Paragraph 1 of Article 6 considering the officer’s influence on the customer.4. For a PEP who is no longer entrusted with a prominent public function by the domestic government, a foreign government or an international organization, a financial institution shall assess the influence that the individual could still exercise by considering relevant risk factors and determine whether to apply the provisions of the preceding three subparagraphs based on the RBA.5. The preceding four subparagraphs apply to family members and close associates of PEPs. The scope of family members and close associates mentioned above will be determined by the regulations stipulated in the latter part of Paragraph 4, Article 7 of the Act.Provisions of the preceding paragraph do not apply when the beneficial owner or senior managerial officer of a customer specified under sub-items (A) ~ (C) and (H) of Item (3), Subparagraph 7 of Article 3 is a PEP.Insurance companies and post offices engaging in simple life insurance business should take reasonable measures to identify and verify whether the beneficiary and its beneficial owner of a life insurance policy, investment-related insurance policy or annuity insurance policy are PEPs referred to in the preceding paragraph before paying out benefit or cash surrender value. When high risk circumstances are discovered, an insurance enterprise should, prior to paying out policy proceeds to PEPs, inform senior management, conduct enhanced scrutiny on the whole business relationship with the policyholder, and consider making a suspicious ML/TF transaction report.
中文原文 金融機構防制洗錢辦法第10條
金融機構於確認客戶身分時，應運用適當之風險管理機制，確認客戶及其實質受益人、高階管理人員是否為現任或曾任國內外政府或國際組織之重要政治性職務人士：
一、客戶或其實質受益人若為現任國外政府之重要政治性職務人士，應將該客戶直接視為高風險客戶，並採取第六條第一項第一款各目之強化確認客戶身分措施。
二、客戶或其實質受益人若為現任國內政府或國際組織之重要政治性職務人士，應於與該客戶建立業務關係時，審視其風險，嗣後並應每年重新審視。
對於經金融機構認定屬高風險業務關係者，應對該客戶採取第六條第一項第一款各目之強化確認客戶身分措施。
三、客戶之高階管理人員若為現任國內外政府或國際組織之重要政治性職務人士，金融機構應考量該高階管理人員對該客戶之影響力，決定是否對該客戶採取第六條第一項第一款各目之強化確認客戶身分措施。
四、對於非現任國內外政府或國際組織之重要政治性職務人士，金融機構應考量相關風險因子後評估其影響力，依風險基礎方法認定其是否應適用前三款之規定。
五、前四款規定於重要政治性職務人士之家庭成員及有密切關係之人，亦適用之。
前述家庭成員及有密切關係之人之範圍，依本法第七條第四項後段所定辦法之規定認定之。
第三條第七款第三目第一小目至第三小目及第八小目所列對象，其實質受益人或高階管理人員為重要政治性職務人士時，不適用前項規定。
保險公司、辦理簡易人壽保險業務之郵政機構對於人壽保險、投資型保險及年金保險契約，應於給付保險金或解約金前，採取合理措施辨識及驗證保險受益人及其實質受益人是否為前項所稱重要政治性職務人士。
如發現高風險情形，應於給付前通知高階管理人員，對與該客戶之整體業務關係進行強化審查，並考量疑似洗錢或資恐交易之申報。
一、客戶或其實質受益人若為現任國外政府之重要政治性職務人士，應將該客戶直接視為高風險客戶，並採取第六條第一項第一款各目之強化確認客戶身分措施。
二、客戶或其實質受益人若為現任國內政府或國際組織之重要政治性職務人士，應於與該客戶建立業務關係時，審視其風險，嗣後並應每年重新審視。
對於經金融機構認定屬高風險業務關係者，應對該客戶採取第六條第一項第一款各目之強化確認客戶身分措施。
三、客戶之高階管理人員若為現任國內外政府或國際組織之重要政治性職務人士，金融機構應考量該高階管理人員對該客戶之影響力，決定是否對該客戶採取第六條第一項第一款各目之強化確認客戶身分措施。
四、對於非現任國內外政府或國際組織之重要政治性職務人士，金融機構應考量相關風險因子後評估其影響力，依風險基礎方法認定其是否應適用前三款之規定。
五、前四款規定於重要政治性職務人士之家庭成員及有密切關係之人，亦適用之。
前述家庭成員及有密切關係之人之範圍，依本法第七條第四項後段所定辦法之規定認定之。
第三條第七款第三目第一小目至第三小目及第八小目所列對象，其實質受益人或高階管理人員為重要政治性職務人士時，不適用前項規定。
保險公司、辦理簡易人壽保險業務之郵政機構對於人壽保險、投資型保險及年金保險契約，應於給付保險金或解約金前，採取合理措施辨識及驗證保險受益人及其實質受益人是否為前項所稱重要政治性職務人士。
如發現高風險情形，應於給付前通知高階管理人員，對與該客戶之整體業務關係進行強化審查，並考量疑似洗錢或資恐交易之申報。