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法律與法規命令

Tax Act:
Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents
Article 3
Content:
While preparing or engaging in any modes of transaction designated in Subparagraph 5, Paragraph 3, Article 5 of the Act for a customer, a certified public bookkeeper or bookkeeping and tax return filing agent shall verify customer identity and undertake enhanced customer due diligence measures in accordance with Articles 4 to 8, and shall retain identification documents and transaction records in accordance with Article 9. If a transaction falls under the circumstances specified in Article 10, the certified public bookkeeper or bookkeeping and tax return filing agent shall report such transaction to the Investigation Bureau, Ministry of Justice.
The term “preparing,” as used in the preceding paragraph, refers to the execution of preparatory tasks before a transaction.
 Update:2019-01-03

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