Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 11

（Internet Declaration (1)）When any of the following declarants makes a declaration of foreign exchange settlement against the New Taiwan dollar, they may make a declaration to the Bank via electronic document through a banking enterprise that has been approved by the Bank to engage in foreign exchange business through electronic or communications equipment:1. A company, a firm or an association; or2. An individual.A declarant using the Internet to make a declaration of foreign exchange settlement against the New Taiwan dollar shall apply to a banking enterprise and handle related matters as stipulated.A banking enterprise shall abide by the following provisions when processing declarations via the Internet:1. It shall provide a sample Declaration Statement with a description of how it shall be filled out on its website.2. After confirming a match for the electronic signature on the declarant's completed Declaration Statement, the banking enterprise shall, based on the content of the Declaration Statement, produce the data on foreign exchange purchase/sale memo in a format prescribed by the Bank and submit it to the Bank. Such data shall be treated the same as the declarant making a declaration to the Bank.3. Declaration records of foreign exchange receipts and disbursements or transactions in electronic format, as well as other written, faxed, or scanned documents shall be properly stored for auditing, query, and printing purposes by banking enterprises and shall be retained for at least five years.