Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 12

（Internet Declaration (2)）A declarant making a foreign exchange settlement through the Internet pursuant to Article 5 shall provide the banking enterprise with the original foreign exchange settlement documents or relevant foreign exchange settlement documents that match the originals; where a declarant makes a foreign exchange settlement against the New Taiwan dollar based on letters of approval from the competent authorities, the total aggregate foreign exchange settlement amount may not exceed the approved amount.Where a declarant making a declaration of foreign exchange settlement against the New Taiwan dollar through the Internet is found to have made an untruthful declaration, that declarant shall thereafter make declarations of foreign exchange settlements against the New Taiwan dollar in person at banking enterprises only.