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財政部賦稅署-法規查詢主題專區

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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 8
Content:
If a certified public bookkeeper or bookkeeping and tax return filing agent becomes aware that the identity of a customer has changed during the continuance of a business relationship or believes that the customer identification documents obtained are false, or if a business relationship has lasted over a year, they shall verify customer identity again. However, this rule does not apply to those evaluated as “low risk.”
The obligations to verify customer identity are terminated when the business relationship comes to an end.
 Update:2019-01-03

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