Regulations Governing Anti-Money Laundering of Financial Institutions Article 5
The CDD measures of a financial institution shall include ongoing customer due diligence and comply with the following provisions:1. A financial institution shall apply CDD requirements to existing customers on the basis of materiality and risk, and conduct due diligence on such existing relationships at appropriate times, taking into account whether and when CDD measures have previously been undertaken and the adequacy of data obtained. The aforementioned appropriate times shall include at least:(1) When the customer opens another new account, registers another new stored value card, registers another new e-payment account, increases the amount insured irregularly or enters new business relationships with the financial institution;(2) When it is time for periodic review of the customer scheduled on the basis of materiality and risk; and(3) When it becomes known that there is a material change to customer’s identity and background information.2. A financial institution shall conduct ongoing due diligence on the business relationship to scrutinize transactions undertaken throughout the course of that relationship to ensure that the transactions being conducted are consistent with the institution’s knowledge of the customer, its business and risk profile, including, where necessary, the source of funds.3. A financial institution shall periodically review the existing customer records to ensure that documents, data or information of the customer and its beneficial owner(s) collected under the CDD process are adequate and kept up-to-date, particularly for higher risk categories of customers, whose reviews shall be conducted at least once every year.4. A financial institution can rely on existing customer records to undertake identification and verification without the need to repeatedly identify and verify the identity of an existing customer when carrying out transactions. However, a financial institution shall conduct CDD measures again in accordance with Article 3 when it has doubts about the veracity or adequacy of the records, where there is a suspicion of ML/TF in relation to that customer, or where there is a material change in the way that the customer’s transaction is conducted or the customer’s account is operated, which is not consistent with the customer’s business profile.
中文原文 金融機構防制洗錢辦法第5條
金融機構確認客戶身分措施，應包括對客戶身分之持續審查，並依下列規定辦理：
一、金融機構應依重要性及風險程度，對現有客戶身分資料進行審查，並於考量前次執行審查之時點及所獲得資料之適足性後，在適當時機對已存在之往來關係進行審查。
上開適當時機至少應包括：
（一）客戶加開帳戶、新增儲值卡記名作業、新增註冊電子支付帳戶、保額異常增加或新增業務往來關係時。
（二）依據客戶之重要性及風險程度所定之定期審查時點。
（三）得知客戶身分與背景資訊有重大變動時。
二、金融機構應對客戶業務關係中之交易進行詳細審視，以確保所進行之交易與客戶及其業務、風險相符，必要時並應瞭解其資金來源。
三、金融機構應定期檢視其辨識客戶及實質受益人身分所取得之資訊是否足夠，並確保該等資訊之更新，特別是高風險客戶，金融機構應至少每年檢視一次。
四、金融機構對客戶身分辨識與驗證程序，得以過去執行與保存資料為依據，無須於客戶每次從事交易時，一再辨識及驗證客戶之身分。
但金融機構對客戶資訊之真實性或妥適性有所懷疑、發現客戶涉及疑似洗錢或資恐交易、或客戶之交易或帳戶之運作方式出現與該客戶業務特性不符之重大變動時，應依第三條規定對客戶身分再次確認。
一、金融機構應依重要性及風險程度，對現有客戶身分資料進行審查，並於考量前次執行審查之時點及所獲得資料之適足性後，在適當時機對已存在之往來關係進行審查。
上開適當時機至少應包括：
（一）客戶加開帳戶、新增儲值卡記名作業、新增註冊電子支付帳戶、保額異常增加或新增業務往來關係時。
（二）依據客戶之重要性及風險程度所定之定期審查時點。
（三）得知客戶身分與背景資訊有重大變動時。
二、金融機構應對客戶業務關係中之交易進行詳細審視，以確保所進行之交易與客戶及其業務、風險相符，必要時並應瞭解其資金來源。
三、金融機構應定期檢視其辨識客戶及實質受益人身分所取得之資訊是否足夠，並確保該等資訊之更新，特別是高風險客戶，金融機構應至少每年檢視一次。
四、金融機構對客戶身分辨識與驗證程序，得以過去執行與保存資料為依據，無須於客戶每次從事交易時，一再辨識及驗證客戶之身分。
但金融機構對客戶資訊之真實性或妥適性有所懷疑、發現客戶涉及疑似洗錢或資恐交易、或客戶之交易或帳戶之運作方式出現與該客戶業務特性不符之重大變動時，應依第三條規定對客戶身分再次確認。