The Central Bank of the Republic of China (Taiwan) Act Article 18-2
When financial institutions or other enterprises which are authorized to engage in foreign exchange business receive counterfeit or altered national currency or foreign currency, they shall retain, void and destroy those currencies, save that suspicion of criminal involvement shall be reported to the judicial authority. Regulations on handling counterfeit or altered currency shall be prescribed by the Bank.
中文原文 中央銀行法第18-2條
金融機構及經本行指定辦理外匯業務之其他事業經收之國幣或外國貨幣有偽造或變造者，除有犯罪嫌疑，應報請司法機關偵辦外，應予截留、作廢並銷燬；其處理辦法，由本行定之。