Regulations Governing Foreign Exchange Business of Insurance Enterprises Article 13
Unless otherwise provided in these Regulations or provided by the Bank, where insurance policies using foreign currency for receipt and payment, the relevant funds may not be received and paid in New Taiwan dollars, and the relevant settlement matters shall be handled by the proposer or the beneficiary of the insurance policy with banking enterprises in accordance with the“Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions” (referred to as the“Declaration Regulations” hereunder).When investment-linked annuity insurance is converted into the spot annuity insurance with general account after the expiration of the annuity accumulation period, it may pay the annuity in New Taiwan dollars, and the insurance enterprise shall settle the payment in accordance with the Declaration Regulations.Non-life insurance policies using foreign currency for receipt and payment may receive and pay funds in New Taiwan dollars in accordance with the following provisions:1.The proposer has provided relevant documents evidencing that the subject matter insured involves import or export of goods or providing cross-border services and the insurance enterprise has agreed with the proposer to collect premiums in an equivalent amount of New Taiwan dollars. 2.The beneficiary has provided documents for claims showing amount in New Taiwan dollars; if the payment involves foreign exchange settlement, the non-life insurance enterprise shall handle settlement matters with banking enterprises in accordance with the Declaration Regulations.The proposer or beneficiary mentioned in the preceding paragraph shall be a company, firm, association or individual as defined in Article 3 of the Declaration Regulations.When an insurance enterprise engages in the business listed in Subparagraph 2 or 3 of Article 3, the foreign currency used for receipt and payment may be s pecified in the insurance contract; if conversion between foreign currencies is involved, the insurance enterprise shall carry out the transaction with banking enterprises.
中文原文 保險業辦理外匯業務管理辦法第13條
除本辦法或本行另有規定外，以外幣收付之保險，其相關款項之收付均不得以新臺幣為之；其結匯事宜應由要保人或受益人依外匯收支或交易申報辦法（以下簡稱申報辦法）之規定，逕向銀行業辦理。
投資型年金保險累積期間屆滿時轉換為一般帳簿之即期年金保險，得約定以新臺幣給付年金，並由保險業依申報辦法等有關規定辦理結匯。
以外幣收付之財產保險，得依下列規定進行新臺幣收付：
一、憑要保人提供之保險標的涉及出、進口貨物或提供跨境服務之相關證明文件，及與要保人約定收受等值之新臺幣保險費。
二、憑受益人提供之新臺幣證明文件為新臺幣保險給付，如涉及結匯事宜，則由財產保險業依申報辦法等有關規定逕向銀行業辦理結匯。
前項要保人或受益人應為申報辦法第三條定義之公司、行號、團體、個人。
保險業辦理第三條第二款及第三款業務，其收付幣別得依保險契約約定之外幣收付，如涉及外幣間兌換並應由保險業逕向銀行業辦理。
投資型年金保險累積期間屆滿時轉換為一般帳簿之即期年金保險，得約定以新臺幣給付年金，並由保險業依申報辦法等有關規定辦理結匯。
以外幣收付之財產保險，得依下列規定進行新臺幣收付：
一、憑要保人提供之保險標的涉及出、進口貨物或提供跨境服務之相關證明文件，及與要保人約定收受等值之新臺幣保險費。
二、憑受益人提供之新臺幣證明文件為新臺幣保險給付，如涉及結匯事宜，則由財產保險業依申報辦法等有關規定逕向銀行業辦理結匯。
前項要保人或受益人應為申報辦法第三條定義之公司、行號、團體、個人。
保險業辦理第三條第二款及第三款業務，其收付幣別得依保險契約約定之外幣收付，如涉及外幣間兌換並應由保險業逕向銀行業辦理。