Regulations Governing Anti-Money Laundering of Financial Institutions Article 3
A financial institution shall comply with the following provisions in undertaking customer due diligence (CDD) measures:1. A financial institution shall not accept anonymous accounts or accounts in fictitious names for establishing or maintaining business relationship.2. A financial institution shall undertake CDD measures when:(1) establishing business relations with any customer;(2) carrying out occasional transactions with respect to:A. a single transaction (including domestic remittances) or a certain number (or greater) of electronic stored value card transactions that meet or exceed a certain amount, or multiple clearly related transactions that in sum total meet or exceed a certain amount; orB. a cross-border wire transfer involving NTD 30,000 or more (including the foreign currency equivalent thereof);(3) there is a suspicion of money laundering or terrorist financing; or(4) the financial institution has doubts about the veracity or adequacy of previously obtained customer identification data.3. The time of establishing business relations with any customer mentioned under Item (1) of the preceding subparagraph is when accepting a customer’s registration application and opening of an e-payment account in the case of an electronic payment institution, and when accepting a customer’s registration application in the case of foreign migrant worker remittance companies that operate foreign small-amount remittances for migrant workers.4. The CDD measures to be taken by a financial institution shall be as follows:(1) Identifying the customer and verifying that customer’s identity using reliable, independent source documents, data or information. In addition, a financial institution shall retain copies of the customer’s identity documents or record the relevant information thereon.(2) Verifying that any person purporting to act on behalf of the customer is so authorized, identifying and verifying the identity of that person using reliable, independent source documents, data or information. In addition, the financial institution shall retain copies of the person’s identity documents or record the relevant information thereon.(3) Identifying the identity of the beneficial owner of a customer and taking reasonable measures to verify the identity of the beneficial owner, including using the relevant data or information from a reliable source.(4) Understanding and, in view of the situation, obtaining relevant information on the purpose and intended nature of the business relationship when undertaking CDD measures.5. When the customer is a legal person, an organization or a trustee, a financial institution shall, in accordance with the preceding subparagraph, understand the business nature of the customer or trust (including a legal arrangement similar to a trust) and obtain at least the following information to identify the customer or the trust and verify its identity:(1) Name, legal form and proof of existence of the customer or trust.(2) The charter or similar power documents that regulate and bind the legal person or trust, except for any of the following circumstances:A. Customers/entities provided under Item (3) of Subparagraph 7 hereof and insurance products provided under Item (4) of Subparagraph 7 hereof without the situations specified in the proviso of Subparagraph 3, Paragraph 1 of Article 6 herein.B. Engaging in electronic stored value card registration business.C. The customer who is an organization is verified that it does not have a charter or similar power document.(3) Names of relevant persons having a senior management position in the customer.(4) The address of the registered office of the customer, and if different, the address of its principal place of business.6. When the customer is a legal person, a financial institution shall understand whether the customer is able to issue bearer shares and apply appropriate measures for customers who have issued bearer shares to ensure their beneficial owners are kept up-to-date.7. When the customer is a legal person, an organization or a trustee, a financial institution shall, in accordance with Item (3) of Subparagraph 4 hereof, understand the ownership and control structure of the customer or the trust, and obtain the following information to identify the beneficial owners of the customer and take reasonable measures to verify the identity of such persons:(1) For legal persons and organizations:A. The identity of the natural person(s) who ultimately has a controlling ownership interest in the legal person. A controlling ownership interest refers to owning directly and/or indirectly more than 25 percent of the legal person’s shares or capital; a financial institution may ask the customer to provide its list of shareholders or other documents to assist in the identification of persons holding controlling ownership interest.B. To the extent where no natural person exerting control through ownership interests is identified under the preceding sub-item or that there is doubt as to whether the person(s) with the controlling ownership interest are the beneficial owner(s), the identity of the natural person(s) (if any) exercising control of the customer through other means.C. Where no natural person is identified under Sub-item A or B above, a financial institution shall identify the identity of a natural person who holds the position of senior managing official.(2) For trustees: the identity of the settlor(s), the trustee(s), the trust supervisor, the beneficiaries, and any other natural person(s) exercising ultimate effective control over the trust, or the identity of person(s) in equivalent or similar position.(3) Unless otherwise provided for in the proviso of Subparagraph 3, Paragraph 1 of Article 6 or where the customer has issued bearer shares, a financial institution is not subject to the requirements of identifying and verifying the identity of beneficial owner(s) of a customer set out under Item (3) of Subparagraph 4 hereof, provided the customer or the person having a controlling ownership interest in the customer isA. a R.O.C government entity;B. an enterprise owned by the R.O.C government;C. a foreign government entity;D. a public company and its subsidiaries;E. an entity listed on a stock exchange outside R.O.C. that is subject to regulatory disclosure requirements of its principal shareholders, and the subsidiaries of such entity;F. a financial institution supervised by the R.O.C. government, and investment vehicles managed by such institution;G. a financial institution established outside R.O.C. that is subject to and supervised for compliance with AML/CFT requirements consistent with standards set by the Financial Action Task Force on Money Laundering (FATF), and an investment vehicle managed by such institution;H. a fund administered by a R.O.C. government entity; orI. an employee stock ownership trust or an employee savings trust.(4) Except for situations provided for in the proviso of Subparagraph 3, Paragraph 1 of Article 6, a financial institution is not subject to the requirements of identifying and verifying the identity of beneficial owner(s) of a customer set out under Item (3) of Subparagraph 4 hereof when the customer purchases property insurance, accident insurance, health insurance or an insurance product that does not require policy value reserve.8. An insurance enterprise shall adopt the following measures when the beneficiary(ies) of a life insurance policy, investment related insurance policy or annuity insurance policy have been identified or designated:(1) Obtaining the name and identification document number or registration (incorporation) date of the designated beneficiary; and(2) For beneficiary(ies) that are designated by contract characteristics or by other means, obtaining sufficient information concerning the beneficiary to satisfy the insurance enterprise that it will be able to establish the identity of the beneficiary at the time of the payout.(3) Verifying the identity of the beneficiary(ies) at the time of the payout.9. A financial institution shall not establish business relationship or conduct occasional transactions with a customer before completing the CDD measures. However, a financial institution may first obtain information on the identity of the customer and its beneficial owner(s) and complete verification after the establishment of business relationship, provided that:(1) The ML/TF risks are effectively managed, including adopting risk management procedures with respect to the conditions under which a customer may utilize the business relationship to complete a transaction prior to verification;(2) This is essential not to interrupt the normal conduct of business with the customer; and(3) Verification of the identities of the customer and its beneficial owner(s) will be completed as soon as reasonably practicable after the establishment of business relationship. A financial institution shall advise its customer in advance that the business relationship will be terminated if verification cannot be completed as soon as reasonably practicable.10. Where a financial institution is unable to complete the required CDD process on a customer, it should consider filing a suspicious transaction report on money laundering or terrorist financing (STR) in relation to the customer.11. If a financial institution forms a suspicion of money laundering or terrorist financing and reasonably believes that performing the CDD process will tip-off the customer, it is permitted not to pursue that process and file an STR instead.12. The CDD process for e-payment accounts shall follow relevant provisions in the Regulations Governing Identity Verification Mechanism and Transaction Limits for Users of Electronic Payment Processing Institutions, to which the provisions of Subparagraphs (4) ~ (7) hereof do not apply.13. The provisions of Item (3) of Subparagraph 4 and Subparagraph 6 hereof do not apply to electronic stored value card registration operation.
中文原文 金融機構防制洗錢辦法第3條
金融機構確認客戶身分措施，應依下列規定辦理：
一、金融機構不得接受客戶以匿名或使用假名建立或維持業務關係。
二、金融機構於下列情形時，應確認客戶身分：
（一）與客戶建立業務關係時。
（二）進行下列臨時性交易：1.辦理一定金額以上交易（含國內匯款）或一定數量以上儲值卡交易時。
多筆顯有關聯之交易合計達一定金額以上時，亦同。
2.辦理新臺幣三萬元（含等值外幣）以上之跨境匯款時。
（三）發現疑似洗錢或資恐交易時。
（四）對於過去所取得客戶身分資料之真實性或妥適性有所懷疑時。
三、前款第一目於電子支付機構，係指接受客戶申請註冊及開立電子支付帳戶或辦理儲值卡記名作業時；於外籍移工匯兌公司辦理外籍移工國外小額匯兌業務，係指接受客戶申請註冊時。
四、金融機構確認客戶身分應採取下列方式：
（一）以可靠、獨立來源之文件、資料或資訊，辨識及驗證客戶身分，並保存該身分證明文件影本或予以記錄。
（二）對於由代理人辦理者，應確實查證代理之事實，並以可靠、獨立來源之文件、資料或資訊，辨識及驗證代理人身分，並保存該身分證明文件影本或予以記錄。
（三）辨識客戶實質受益人，並以合理措施驗證其身分，包括使用可靠來源之資料或資訊。
（四）確認客戶身分措施，應包括瞭解業務關係之目的與性質，並視情形取得相關資訊。
五、前款規定於客戶為法人、團體或信託之受託人時，應瞭解客戶或信託（包括類似信託之法律協議）之業務性質，並至少取得客戶或信託之下列資訊，辨識及驗證客戶身分：
（一）客戶或信託之名稱、法律形式及存在證明。
（二）規範及約束客戶或信託之章程或類似之權力文件。
但下列情形得不適用：1.第七款第三目所列對象及辦理第七款第四目所列保險商品，其無第六條第一項第三款但書情形者。
2.辦理儲值卡記名業務者。
3.團體客戶經確認其未訂定章程或類似之權力文件者。
（三）在客戶中擔任高階管理人員者之姓名。
（四）客戶註冊登記之辦公室地址，及其主要之營業處所地址。
六、客戶為法人時，應瞭解其是否可發行無記名股票，並對已發行無記名股票之客戶採取適當措施以確保其實質受益人之更新。
七、第四款第三目規定於客戶為法人、團體或信託之受託人時，應瞭解客戶或信託之所有權及控制權結構，並透過下列資訊，辨識客戶之實質受益人，及採取合理措施驗證：
（一）客戶為法人、團體時：1.具控制權之最終自然人身分。
所稱具控制權係指直接、間接持有該法人股份或資本超過百分之二十五者，金融機構得請客戶提供股東名冊或其他文件協助完成辨識。
2.依前小目規定未發現具控制權之自然人，或對具控制權自然人是否為實質受益人有所懷疑時，應辨識有無透過其他方式對客戶行使控制權之自然人。
3.依前二小目規定均未發現具控制權之自然人時，金融機構應辨識高階管理人員之身分。
（二）客戶為信託之受託人時：應確認委託人、受託人、信託監察人、信託受益人及其他可有效控制該信託帳戶之人，或與上述人員具相當或類似職務者之身分。
（三）客戶或具控制權者為下列身分者，除有第六條第一項第三款但書情形或已發行無記名股票情形者外，不適用第四款第三目辨識及驗證實質受益人身分之規定。
1.我國政府機關。
2.我國公營事業機構。
3.外國政府機關。
4.我國公開發行公司或其子公司。
5.於國外掛牌並依掛牌所在地規定，應揭露其主要股東之股票上市、上櫃公司及其子公司。
6.受我國監理之金融機構及其管理之投資工具。
7.設立於我國境外，且所受監理規範與防制洗錢金融行動工作組織（FATF）所定防制洗錢及打擊資恐標準一致之金融機構，及該金融機構管理之投資工具。
8.我國政府機關管理之基金。
9.員工持股信託、員工福利儲蓄信託。
（四）金融機構辦理財產保險、傷害保險、健康保險或不具有保單價值準備金之保險商品，除客戶有第六條第一項第三款但書情形者外，不適用第四款第三目辨識及驗證實質受益人身分之規定。
八、保險業應於人壽保險、投資型保險及年金保險契約之保險受益人確定或經指定時，採取下列措施：
（一）對於經指定為保險受益人者，應取得其姓名或名稱及身分證明文件號碼或註冊設立日期。
（二）對於依據契約特性或其他方式指定為保險受益人者，應取得充分資訊，以使保險業於支付保險金時得藉以辨識該保險受益人身分。
（三）於支付保險金時，驗證該保險受益人之身分。
九、金融機構完成確認客戶身分措施前，不得與該客戶建立業務關係或進行臨時性交易。
但符合下列各目情形者，得先取得辨識客戶及實質受益人身分之資料，並於建立業務關係後，再完成驗證：
（一）洗錢及資恐風險受到有效管理。
包括應針對客戶可能利用交易完成後才驗證身分之情形，採取風險管控措施。
（二）為避免對客戶業務之正常運作造成干擾所必須。
（三）會在合理可行之情形下儘速完成客戶及實質受益人之身分驗證。
如未能在合理可行之時限內完成客戶及實質受益人之身分驗證，須終止該業務關係，並應事先告知客戶。
十、金融機構對於無法完成確認客戶身分相關規定程序者，應考量申報與該客戶有關之疑似洗錢或資恐交易。
十一、金融機構懷疑某客戶或交易可能涉及洗錢或資恐，且合理相信執行確認客戶身分程序可能對客戶洩露訊息時，得不執行該等程序，而改以申報疑似洗錢或資恐交易。
十二、電子支付帳戶之客戶身分確認程序應依電子支付機構身分確認機制及交易限額管理辦法相關規定辦理，不適用第四款至第七款規定。
十三、辦理儲值卡記名作業，不適用第四款第三目及第六款規定。
一、金融機構不得接受客戶以匿名或使用假名建立或維持業務關係。
二、金融機構於下列情形時，應確認客戶身分：
（一）與客戶建立業務關係時。
（二）進行下列臨時性交易：1.辦理一定金額以上交易（含國內匯款）或一定數量以上儲值卡交易時。
多筆顯有關聯之交易合計達一定金額以上時，亦同。
2.辦理新臺幣三萬元（含等值外幣）以上之跨境匯款時。
（三）發現疑似洗錢或資恐交易時。
（四）對於過去所取得客戶身分資料之真實性或妥適性有所懷疑時。
三、前款第一目於電子支付機構，係指接受客戶申請註冊及開立電子支付帳戶或辦理儲值卡記名作業時；於外籍移工匯兌公司辦理外籍移工國外小額匯兌業務，係指接受客戶申請註冊時。
四、金融機構確認客戶身分應採取下列方式：
（一）以可靠、獨立來源之文件、資料或資訊，辨識及驗證客戶身分，並保存該身分證明文件影本或予以記錄。
（二）對於由代理人辦理者，應確實查證代理之事實，並以可靠、獨立來源之文件、資料或資訊，辨識及驗證代理人身分，並保存該身分證明文件影本或予以記錄。
（三）辨識客戶實質受益人，並以合理措施驗證其身分，包括使用可靠來源之資料或資訊。
（四）確認客戶身分措施，應包括瞭解業務關係之目的與性質，並視情形取得相關資訊。
五、前款規定於客戶為法人、團體或信託之受託人時，應瞭解客戶或信託（包括類似信託之法律協議）之業務性質，並至少取得客戶或信託之下列資訊，辨識及驗證客戶身分：
（一）客戶或信託之名稱、法律形式及存在證明。
（二）規範及約束客戶或信託之章程或類似之權力文件。
但下列情形得不適用：1.第七款第三目所列對象及辦理第七款第四目所列保險商品，其無第六條第一項第三款但書情形者。
2.辦理儲值卡記名業務者。
3.團體客戶經確認其未訂定章程或類似之權力文件者。
（三）在客戶中擔任高階管理人員者之姓名。
（四）客戶註冊登記之辦公室地址，及其主要之營業處所地址。
六、客戶為法人時，應瞭解其是否可發行無記名股票，並對已發行無記名股票之客戶採取適當措施以確保其實質受益人之更新。
七、第四款第三目規定於客戶為法人、團體或信託之受託人時，應瞭解客戶或信託之所有權及控制權結構，並透過下列資訊，辨識客戶之實質受益人，及採取合理措施驗證：
（一）客戶為法人、團體時：1.具控制權之最終自然人身分。
所稱具控制權係指直接、間接持有該法人股份或資本超過百分之二十五者，金融機構得請客戶提供股東名冊或其他文件協助完成辨識。
2.依前小目規定未發現具控制權之自然人，或對具控制權自然人是否為實質受益人有所懷疑時，應辨識有無透過其他方式對客戶行使控制權之自然人。
3.依前二小目規定均未發現具控制權之自然人時，金融機構應辨識高階管理人員之身分。
（二）客戶為信託之受託人時：應確認委託人、受託人、信託監察人、信託受益人及其他可有效控制該信託帳戶之人，或與上述人員具相當或類似職務者之身分。
（三）客戶或具控制權者為下列身分者，除有第六條第一項第三款但書情形或已發行無記名股票情形者外，不適用第四款第三目辨識及驗證實質受益人身分之規定。
1.我國政府機關。
2.我國公營事業機構。
3.外國政府機關。
4.我國公開發行公司或其子公司。
5.於國外掛牌並依掛牌所在地規定，應揭露其主要股東之股票上市、上櫃公司及其子公司。
6.受我國監理之金融機構及其管理之投資工具。
7.設立於我國境外，且所受監理規範與防制洗錢金融行動工作組織（FATF）所定防制洗錢及打擊資恐標準一致之金融機構，及該金融機構管理之投資工具。
8.我國政府機關管理之基金。
9.員工持股信託、員工福利儲蓄信託。
（四）金融機構辦理財產保險、傷害保險、健康保險或不具有保單價值準備金之保險商品，除客戶有第六條第一項第三款但書情形者外，不適用第四款第三目辨識及驗證實質受益人身分之規定。
八、保險業應於人壽保險、投資型保險及年金保險契約之保險受益人確定或經指定時，採取下列措施：
（一）對於經指定為保險受益人者，應取得其姓名或名稱及身分證明文件號碼或註冊設立日期。
（二）對於依據契約特性或其他方式指定為保險受益人者，應取得充分資訊，以使保險業於支付保險金時得藉以辨識該保險受益人身分。
（三）於支付保險金時，驗證該保險受益人之身分。
九、金融機構完成確認客戶身分措施前，不得與該客戶建立業務關係或進行臨時性交易。
但符合下列各目情形者，得先取得辨識客戶及實質受益人身分之資料，並於建立業務關係後，再完成驗證：
（一）洗錢及資恐風險受到有效管理。
包括應針對客戶可能利用交易完成後才驗證身分之情形，採取風險管控措施。
（二）為避免對客戶業務之正常運作造成干擾所必須。
（三）會在合理可行之情形下儘速完成客戶及實質受益人之身分驗證。
如未能在合理可行之時限內完成客戶及實質受益人之身分驗證，須終止該業務關係，並應事先告知客戶。
十、金融機構對於無法完成確認客戶身分相關規定程序者，應考量申報與該客戶有關之疑似洗錢或資恐交易。
十一、金融機構懷疑某客戶或交易可能涉及洗錢或資恐，且合理相信執行確認客戶身分程序可能對客戶洩露訊息時，得不執行該等程序，而改以申報疑似洗錢或資恐交易。
十二、電子支付帳戶之客戶身分確認程序應依電子支付機構身分確認機制及交易限額管理辦法相關規定辦理，不適用第四款至第七款規定。
十三、辦理儲值卡記名作業，不適用第四款第三目及第六款規定。