Foreign Exchange Control Act Article 6-1
Foreign exchange receipts, disbursements, or transactions involving NT$500,000 or more or its equivalent in foreign currency shall be declared as required. The declaration rules shall be stipulated by the Central Bank of the Republic of China.In the event there is a fact to support the concern that a particular declaration set forth in the preceding paragraph might be untruthful, the Central Bank of the Republic of China may make inquiries, and the inquired party shall be obliged to give explanations.
中文原文 管理外匯條例第6-1條
新臺幣五十萬元以上之等值外匯收支或交易，應依規定申報；其申報辦法由中央銀行定之。
依前項規定申報之事項，有事實足認有不實之虞者，中央銀行得向申報義務人查詢，受查詢者有據實說明之義務。
依前項規定申報之事項，有事實足認有不實之虞者，中央銀行得向申報義務人查詢，受查詢者有據實說明之義務。