Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 6
（Declaration of foreign exchange settlement requiring approval）The declaration of foreign exchange settlement against the New Taiwan dollar involving the following foreign exchange receipts and disbursements or transactions may not be processed until the declarant has received approval from the Bank by submitting the Declaration Statement along with evidencing documents through banking enterprises:1. Essential remittances by a company or a firm whose annual aggregate settlement amount of foreign exchange purchased or sold has exceeded the equivalent of USD 50 million; or essential remittances by an association or an individual whose annual aggregate settlement amount of foreign exchange purchased or sold has exceeded the equivalent of USD 5 million.2. A single remittance exceeding the equivalent of TWD 500,000 by a natural person under 18 years of age, bearing a Citizen's ID Card, a relevant Taiwan Area Resident Certificate, or an Alien Resident Certificate with a validity of more than one year from the date of issuance.3. The following remittances where a single remittance by a non-resident exceeds the equivalent of USD 100,000 in foreign exchange purchased or sold: (1) Revenue from contract construction within the territory of the Republic of China; (2) Deposits of guarantees and arbitration fees for pending legal disputes within the territory of the Republic of China; (3) Payment related to legally or approved by the competent authorities acquiring real estate for self-use within the territory of the Republic of China; (4) Inheritance, insurance claims, and pensions legally acquired within the territory of the Republic of China.4. Other essential remittances.With the exception of married declarants, foreign exchange settlements for remittances specified in subparagraph 2 of the preceding paragraph shall be declared by the principal's statutory agent, and the principal and his/her statutory agent shall both sign the Declaration Statement in the "Signatures of the declarant and his responsible person" section.
中文原文 外匯收支或交易申報辦法第6條
下列外匯收支或交易，申報義務人應於檢附所填申報書及相關證明文件，經由銀行業向本行申請核准後，始得辦理新臺幣結匯申報：
一、公司、行號每年累積結購或結售金額超過等值五千萬美元之必要性匯款；團體、個人每年累積結購或結售金額超過等值五百萬美元之必要性匯款。
二、未滿十八歲領有中華民國國民身分證、臺灣地區相關居留證或外僑居留證證載有效期限一年以上之自然人，每筆結匯金額達等值新臺幣五十萬元以上之匯款。
三、下列非居住民每筆結匯金額超過等值十萬美元之匯款：
（一）於中華民國境內承包工程之工程款。
（二）於中華民國境內因法律案件應提存之擔保金及仲裁費。
（三）經有關主管機關許可或依法取得自用之中華民國境內不動產等之相關款項。
（四）於中華民國境內依法取得之遺產、保險金及撫卹金。
四、其他必要性之匯款。
辦理前項第二款所定匯款之結匯申報者，除已結婚者外，應由其法定代理人代為辦理，並共同於申報書之「申報義務人及其負責人簽章」處簽章。
一、公司、行號每年累積結購或結售金額超過等值五千萬美元之必要性匯款；團體、個人每年累積結購或結售金額超過等值五百萬美元之必要性匯款。
二、未滿十八歲領有中華民國國民身分證、臺灣地區相關居留證或外僑居留證證載有效期限一年以上之自然人，每筆結匯金額達等值新臺幣五十萬元以上之匯款。
三、下列非居住民每筆結匯金額超過等值十萬美元之匯款：
（一）於中華民國境內承包工程之工程款。
（二）於中華民國境內因法律案件應提存之擔保金及仲裁費。
（三）經有關主管機關許可或依法取得自用之中華民國境內不動產等之相關款項。
（四）於中華民國境內依法取得之遺產、保險金及撫卹金。
四、其他必要性之匯款。
辦理前項第二款所定匯款之結匯申報者，除已結婚者外，應由其法定代理人代為辦理，並共同於申報書之「申報義務人及其負責人簽章」處簽章。