Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 4
（Direct declaration of foreign exchange settlement）Except of those foreign exchange transactions specified in Article 5, in which the banking enterprises shall verify the relevant contracts, letters of approval or other documents that evidence the Declaration Statement of foreign exchange receipts and disbursements or transactions before processing the declaration of foreign exchange settlements, a declarant, after filling out a Declaration Statement, may declare foreign exchange settlements against the New Taiwan dollar in the following foreign exchange receipts and disbursements or transactions:1. Foreign exchange receipts from export of goods or provision of services to non-residents by a company, a firm, an association, or an individual;2. Foreign exchange disbursements for import of goods by a company, a firm, an association, or an individual, or for services provided by non-residents;3. Foreign exchange purchased or sold by a company or a firm within the annual aggregate settlement amount not exceeding the equivalent of USD 50 million or foreign exchange purchased or sold by an association or an individual within the annual aggregate settlement amount not exceeding the equivalent of USD 5 million; however the Bank may, in view of economic or financial conditions, or the needs for maintaining the order of foreign exchange market, designate foreign exchange receipts and disbursements or transactions of specific nature with annual aggregate foreign exchange purchased or sold exceeding a certain amount be handled in accordance with Paragraph 1 of Article 6 herein.4. Foreign exchange sold by a representative or business office that does not have operating income in Taiwan to cover its office expenses; and5. A single remittance by a non-resident not exceeding the equivalent of USD 100,000. However, a foreign financial institution outside the territory of the Republic of China may not sell foreign exchange through inward remittance.The amount of foreign exchange purchased or sold as referred to Subparagraphs 1 and 2 of the preceding paragraph and Subparagraph 4 of Article 5 herein will not be counted toward the declarant’s aggregate settlement amount of the current year.Where a declarant has made foreign exchange settlement against the New Taiwan dollar for the foreign exchange receipts, disbursements, or transactions related to export or import of goods as specified in Subparagraphs 1 and 2 of Paragraph 1 with shipping documents, a certificate of foreign exchange settlements against the New Taiwan dollar for exports/imports issued by a banking enterprise may serve as the Declaration Statement.
中文原文 外匯收支或交易申報辦法第4條
下列外匯收支或交易，申報義務人得於填妥申報書後，逕行辦理新臺幣結匯申報。
但屬於第五條規定之外匯收支或交易，應經銀行業確認申報書記載事項與該筆外匯收支或交易有關合約、核准函或其他證明文件相符後，始得辦理：
一、公司、行號、團體及個人出口貨品或對非居住民提供服務收入之匯款。
二、公司、行號、團體及個人進口貨品或償付非居住民提供服務支出之匯款。
三、公司、行號每年累積結購或結售金額未超過等值五千萬美元之匯款；團體、個人每年累積結購或結售金額未超過等值五百萬美元之匯款。
但本行得視經濟金融情況及維持外匯市場秩序之需要，指定特定匯款性質之外匯收支或交易每年累積結購或結售金額超過一定金額者，應依第六條第一項規定辦理。
四、辦事處或事務所結售在臺無營運收入辦公費用之匯款。
五、非居住民每筆結購或結售金額未超過等值十萬美元之匯款。
但境外非中華民國金融機構不得以匯入款項辦理結售。
前項第一款、第二款及第五條第四款之結購或結售金額，不計入申報義務人當年累積結匯金額。
申報義務人為第一項第一款及第二款出、進口貨品之外匯收支或交易以跟單方式辦理新臺幣結匯者，以銀行業掣發之出、進口結匯證實書，視同申報書。
但屬於第五條規定之外匯收支或交易，應經銀行業確認申報書記載事項與該筆外匯收支或交易有關合約、核准函或其他證明文件相符後，始得辦理：
一、公司、行號、團體及個人出口貨品或對非居住民提供服務收入之匯款。
二、公司、行號、團體及個人進口貨品或償付非居住民提供服務支出之匯款。
三、公司、行號每年累積結購或結售金額未超過等值五千萬美元之匯款；團體、個人每年累積結購或結售金額未超過等值五百萬美元之匯款。
但本行得視經濟金融情況及維持外匯市場秩序之需要，指定特定匯款性質之外匯收支或交易每年累積結購或結售金額超過一定金額者，應依第六條第一項規定辦理。
四、辦事處或事務所結售在臺無營運收入辦公費用之匯款。
五、非居住民每筆結購或結售金額未超過等值十萬美元之匯款。
但境外非中華民國金融機構不得以匯入款項辦理結售。
前項第一款、第二款及第五條第四款之結購或結售金額，不計入申報義務人當年累積結匯金額。
申報義務人為第一項第一款及第二款出、進口貨品之外匯收支或交易以跟單方式辦理新臺幣結匯者，以銀行業掣發之出、進口結匯證實書，視同申報書。