Regulations Governing Cooperating with or Assisting Foreign Institutions in Engaging in Activities Associated with Electronic Payment Business within the Territory of the Republic of China Article 20
When an approved institution engages in the service of collection and payment of funds remitted in for real transactions as an agent as specified in Subparagraphs 1 and 2, Paragraph 1 of Article 4 herein, the approved institution may make advances to customers before receiving such funds transferred by foreign institutions, provided the approved institution complies with the following conditions:1. Not using funds of customers received as an agent as funds for the advances;2. Confirmed that the customer had delivered or provided the product or service; and3. Making advances without violating the terms and conditions agreed with the customer on transfer of collected/paid funds.An approved institution shall comply with the following provisions when making an advance according to the preceding paragraph:1. The advance shall be made in NTD only.2. The amount that total balance of advances made deducts the guarantee deposited by the foreign institutions shall not exceed the amount of funds already collected and pending transfer as notified and confirmed by the foreign institutions, which, however, shall be no more than NT$10 million.3. The term of an advance shall last from the date on which such advance is made to the date on which the approved institution receives the collected fund transferred by a foreign institution, which, however, shall not be longer than fifteen days.4. An approved institution shall establish risk control procedure to properly assess the advance limit to individual customers as well as control the risk of making advances and the maximum advance amount and ratio made to the same customer. However, restrictions of the maximum advance amount and ratio may be exempted for advances made within the credit limit of the guarantee deposited by foreign institutions for the same customer.5. An approved institution shall enter into a contract with the customer to agree on the rights, obligations and responsibilities of the parties relating to the fund advance services.If a customer or foreign institution has any of the situations below, an approved institution shall stop making advances to the customer before the situation is settled:1. The customer did not pay back the advances that are due.2. The foreign institution did not transfer the collected funds that should have been transferred.Specialized electronic payment institutions and data processing service providers engaging in electronic payment business that make advances to customers shall deposit the advance funds into a dedicated deposit account which they open with a bank and treat the funds as funds collected/paid as an agent to carry out related operations. For the aforementioned collected funds transferred by foreign institutions and received by an approved institution, the approved institution may instruct the bank at where its dedicated deposit account is opened to transfer the funds out of the dedicated deposit account without being subject to the provisions in Subparagraphs 2 and 3 of Paragraph 1 and Paragraph 2 of Article 18 herein, provided the bank has confirmed that an advance has been made to the customer.Paragraphs 1 and 2 hereof do not apply if the approved institution is a bank and extends credit to customers in accordance with the Banking Act.
中文原文 與境外機構合作或協助境外機構於我國境內從事電子支付機構業務相關行為管理辦法第20條
經核准機構辦理第四條第一項第一款及第二款之實質交易價金匯入之代理收付款項服務，於收取境外機構移轉之代理收付款項前，如符合下列各款情形，得為客戶辦理墊付：
一、不得以客戶之代理收付款項作為辦理墊付之資金。
二、經確認客戶已交運或提供商品或服務。
三、辦理墊付未違反與客戶間移轉代理收付款項之條件。
經核准機構依前項規定辦理墊付，應符合下列規定：
一、墊付款項幣別以新臺幣為限。
二、墊付總餘額扣除境外機構提存之保證金不得超過經境外機構通知及確認已收取並待移轉之代理收付款項金額。
但最高以新臺幣一千萬元為限。
三、墊付期限自墊付每筆款項之日起至經核准機構應收取境外機構移轉該筆代理收付款項之日止。
但最長不得超過十五日。
四、訂定風險控管作業程序，適當評估客戶額度及控管墊付風險且對同一客戶之最高墊付限額及比率，經核准機構應予控管，但於境外機構提存保證金之額度內辦理墊付作業，同一客戶得不受最高墊付限額及比率之限制。
五、經核准機構應與客戶簽訂契約，就辦理墊付相關事項，約定雙方之權利、義務及責任。
客戶或境外機構如有下列情事，於該情事完結前，經核准機構應停止對客戶辦理墊付：
一、客戶應返還而未返還墊付款項。
二、境外機構應移轉而未移轉代理收付款項。
專營電子支付機構及資料處理服務業者為客戶辦理墊付之款項，應存入其於銀行開立之專用存款帳戶，並視為客戶之代理收付款項辦理相關作業；上開經核准機構收取境外機構移轉之代理收付款項，經專用存款帳戶銀行確認已為客戶辦理墊付者，得指示專用存款帳戶銀行轉出專用存款帳戶，不適用第十八條第一項第二款至第三款及第二項之規定。
經核准機構為銀行並依銀行法對客戶辦理授信，不適用第一項及第二項之規定。
一、不得以客戶之代理收付款項作為辦理墊付之資金。
二、經確認客戶已交運或提供商品或服務。
三、辦理墊付未違反與客戶間移轉代理收付款項之條件。
經核准機構依前項規定辦理墊付，應符合下列規定：
一、墊付款項幣別以新臺幣為限。
二、墊付總餘額扣除境外機構提存之保證金不得超過經境外機構通知及確認已收取並待移轉之代理收付款項金額。
但最高以新臺幣一千萬元為限。
三、墊付期限自墊付每筆款項之日起至經核准機構應收取境外機構移轉該筆代理收付款項之日止。
但最長不得超過十五日。
四、訂定風險控管作業程序，適當評估客戶額度及控管墊付風險且對同一客戶之最高墊付限額及比率，經核准機構應予控管，但於境外機構提存保證金之額度內辦理墊付作業，同一客戶得不受最高墊付限額及比率之限制。
五、經核准機構應與客戶簽訂契約，就辦理墊付相關事項，約定雙方之權利、義務及責任。
客戶或境外機構如有下列情事，於該情事完結前，經核准機構應停止對客戶辦理墊付：
一、客戶應返還而未返還墊付款項。
二、境外機構應移轉而未移轉代理收付款項。
專營電子支付機構及資料處理服務業者為客戶辦理墊付之款項，應存入其於銀行開立之專用存款帳戶，並視為客戶之代理收付款項辦理相關作業；上開經核准機構收取境外機構移轉之代理收付款項，經專用存款帳戶銀行確認已為客戶辦理墊付者，得指示專用存款帳戶銀行轉出專用存款帳戶，不適用第十八條第一項第二款至第三款及第二項之規定。
經核准機構為銀行並依銀行法對客戶辦理授信，不適用第一項及第二項之規定。