Regulations Governing Foreign Exchange Business of Banking Enterprises Article 38
(Acceptance and Identification of Foreign Currency Cash)Banking enterprises that engage in the purchase and sale of foreign currency cash shall exchange foreign currency cash according to their quoted prices and shall enhance the ability to identify counterfeit foreign currency notes, and handle counterfeit notes in accordance with the Regulations Governing the Handling of Counterfeit and Altered Foreign Currency Notes and Coins.
中文原文 銀行業辦理外匯業務管理辦法第38條
辦理買賣外幣現鈔之銀行業，應依牌告價格收兌外幣現鈔，並加強偽鈔辨識能力，若發現偽造外國幣券，應確實依偽造變造外國幣券處理辦法辦理。