Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 2
（Declarant and Methods of Declaration）A person within the territory of the Republic of China who possesses or needs foreign exchange with the value equal to or over New Taiwan Dollars 500,000 and engages in its receipts and disbursements or transactions (hereinafter referred to as the declarant) shall make a declaration pursuant to these Regulations.Persons specified in the following subparagraphs shall be treated as a declarant:1. A statutory agent who makes a declaration of foreign exchange settlement on behalf of others pursuant to Paragraph 2 of Article 6 herein.2. A company or an individual that makes a declaration of foreign exchange settlement on behalf of others in its/his own name pursuant to Paragraph 1 of Article 9 herein.3. A representative or agent of a non-resident legal entity within the territory of the Republic of China that makes a declaration of foreign exchange settlement on behalf of the non-resident legal entity pursuant to Paragraph 2 of Article 10 herein.4. An agent of a non-resident within the territory of the Republic of China that makes a declaration of foreign exchange settlement on behalf of the non-resident pursuant to Paragraph 3 of Article 10 herein.5. A declarant not specified in the preceding paragraph that makes a declaration of foreign exchange settlement on behalf of others although he or she does not meet the requirements therefor.When making a declaration of foreign exchange settlement against the New Taiwan dollar, a declarant shall truthfully fill out a Declaration Statement of Foreign Exchange Receipts and Disbursements or Transactions (hereinafter referred to as Declaration Statement (see attached sample) according to supporting documents, such as a contract evidencing foreign exchange receipts and disbursements or transactions. The declarant shall make a declaration to the Central Bank of the Republic of China (Taiwan) (hereinafter referred to as the Bank) through a banking enterprise.The scope of declaration of settlement involving foreign exchange receipts and disbursements or transactions that must be counted or need not be counted toward the aggregate settlement amount of the current year of the declarant or the trustee shall comply with these Regulations, Directions for Banking Enterprises While Assisting Customers in Declaring Foreign Exchange Receipts and Disbursements or Transactions, Directions for Domestic Securities Firms Approved to Conduct Foreign Exchange Business While Assisting Customers in Declaring Foreign Exchange Receipts and Disbursements or Transactions, items consented by or stated in the approval letter of the Bank or other competent authorities, and other regulations stipulated by the Bank.Declaration Statement of Foreign Exchange Receipts and Disbursements or Transactions.pdf
中文原文 外匯收支或交易申報辦法第2條
中華民國境內新臺幣五十萬元以上等值外匯收支或交易之資金所有者或需求者（以下簡稱申報義務人），應依本辦法申報。
下列各款所定之人，均視同申報義務人：
一、法定代理人依第六條第二項規定代辦結匯申報者。
二、公司或個人依第九條第一項規定，以自己名義為他人辦理結匯申報者。
三、非居住民法人之中華民國境內代表人或代理人依第十條第二項規定代辦結匯申報者。
四、非居住民之中華民國境內代理人依第十條第三項規定代辦結匯申報者。
五、非前項所定之申報義務人，且不符合得代辦結匯申報之規定而為結匯申報者。
申報義務人辦理新臺幣結匯申報時，應依據外匯收支或交易有關合約等證明文件，誠實填妥「外匯收支或交易申報書」（以下簡稱申報書）（申報書樣式如附件），經由銀行業向中央銀行（以下簡稱本行）申報。
外匯收支或交易結匯申報所涉須計入或得不計入申報義務人或委託人當年累積結匯金額之範圍，應依本辦法、銀行業輔導客戶申報外匯收支或交易應注意事項、外匯證券商輔導客戶申報外匯收支或交易應注意事項、本行或其他主管機關同意或核准函載明事項，以及本行其他規定辦理。
下列各款所定之人，均視同申報義務人：
一、法定代理人依第六條第二項規定代辦結匯申報者。
二、公司或個人依第九條第一項規定，以自己名義為他人辦理結匯申報者。
三、非居住民法人之中華民國境內代表人或代理人依第十條第二項規定代辦結匯申報者。
四、非居住民之中華民國境內代理人依第十條第三項規定代辦結匯申報者。
五、非前項所定之申報義務人，且不符合得代辦結匯申報之規定而為結匯申報者。
申報義務人辦理新臺幣結匯申報時，應依據外匯收支或交易有關合約等證明文件，誠實填妥「外匯收支或交易申報書」（以下簡稱申報書）（申報書樣式如附件），經由銀行業向中央銀行（以下簡稱本行）申報。
外匯收支或交易結匯申報所涉須計入或得不計入申報義務人或委託人當年累積結匯金額之範圍，應依本辦法、銀行業輔導客戶申報外匯收支或交易應注意事項、外匯證券商輔導客戶申報外匯收支或交易應注意事項、本行或其他主管機關同意或核准函載明事項，以及本行其他規定辦理。