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Chapter

Title： Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions CH
Category： Ministry of Finance（財政部）
Chapter 1 General Provisions § 1
Chapter 2 Defined Terms § 4
Section 1 General Definitions § 4
Section 2 Reporting Financial Institution § 5
Section 3 Non-Due Diligence and Non-Reporting Financial Institution § 11
Section 4 Financial Account § 16
Section 5 Reportable Account § 24
Section 6 Other Definitions § 29
Chapter 3 Due Diligence § 33
Section 1 General Provisions § 33
Section 2 Due Diligence for Preexisting Individual Accounts § 35
Section 3 Due Diligence for New Individual Accounts § 40
Section 4 Due Diligence for Preexisting Entity Accounts § 41
Section 5 Due Diligence for New Entity Accounts § 45
Section 6 Special Due Diligence Provisions § 47
Chapter 4 Reporting Provisions § 50
Chapter 4-1 Examination Provisions § 53-1
Chapter 5 Supplementary Provisions § 54