Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents
A certified public bookkeeper or bookkeeping and tax return filing agent shall not build or maintain a business relationship with a customer using anonymous or fictitious names, and shall, in the course of building a business relationship and conducting an occasional transaction with a customer, undertake customer due diligence measures of the customer within the following scope:
1. If the customer is a natural person: the name, date of birth, gender, identification number, occupation, nationality, residence, and contact methods;
2. If the customer is a company, a sole proprietorship, a partnership, a profit-seeking enterprise incorporated in other ways, or any other corporation or non-corporation:
(1) The name, country of registration, registered address, address of actual place of business, contact methods, and business activities;
(2) The name and residence of the principal, representative, or manager;
(3) The control structure and beneficial owners.
3. If the customer is a trustee for a trust or any other similar legal arrangement: the name, residence, and contact methods of the trustor, trustee, and beneficiary, or the director, supervisor, trustee, beneficiary, or administrator of the legal arrangement.
If the authorization is granted by an agent of the customer, the certified public bookkeeper or bookkeeping and tax return filing agent shall investigate the representation, and shall undertake customer due diligence measures of the agent in accordance with the preceding paragraph.
Customers with the following status may not be subject to the preceding two paragraphs:
1. Foreign government agencies;
2. Domestic public companies or the subsidiaries thereof;
3. Companies listed in an overseas stock exchange or over-the-counter market with an obligation to disclose their major shareholders in accordance with the regulations of the place where they are listed, or the subsidiaries thereof;
4. Financial institutions supervised by our government and investment vehicles under their management;
5. Financial institutions established in non-high risk countries or regions outside of the Republic of China and investment vehicles under their management;
6. Those who used to have a business relationship with certified public bookkeepers or bookkeeping and tax return filing agents that ended no more than one year ago and who are evaluated as “low risk” in accordance with Paragraph 2 of the preceding article.