تايوان KYC, KYB & AML compliance checklist
قائمة عملية وموثقة بالمصادر لتنفيذ متطلبات KYC وKYB وAML في تايوان.
- تاريخ آخر مراجعة
- تاريخ آخر مراجعة:
- الإصدار
- الإصدار 1.0
دليل تنفيذ قابل للتنزيل
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11 مجالات رقابية · 38 فحوص تنفيذ
تاريخ آخر مراجعة: 5 November 2026 · الإصدار 1.0
تنزيل قائمة التحققإجابة مباشرة
ما الذي تغطيه قائمة الامتثال الخاصة بـ تايوان؟
تحوّل قائمة تايوان قواعد KYC وKYB وAML الأساسية إلى 11 مجالات رقابية و38 فحوص تنفيذ، وتشمل الجهات المختصة وواجبات الإبلاغ والأدلة الواجب الاحتفاظ بها.
حقائق تنظيمية أساسية
- Primary AML law
- Money Laundering Control Act
- FIU
- Anti-Money Laundering Division, Investigation Bureau, Ministry of Justice
- Financial-sector STR
- Within 10 business days after discovery; urgent significant cases as soon as possible
- Cash reporting amount
- NT$500,000 or foreign-currency equivalent, subject to prescribed exemptions
- Cross-border wire CDD
- NT$30,000 or foreign-currency equivalent
- AML beneficial owner
- Natural person with more than 25% ownership, then other control, then senior manager fallback
- Records
- At least 5 years; longer where another law requires
- FATF public lists
- Not listed at 19 June 2026
تفاصيل التنفيذ
متطلبات وإجراءات الامتثال في تايوان
افتح كل مجال لمراجعة المتطلب وإجراء التنفيذ المقترح والأدلة الواجب الاحتفاظ بها والمصدر الأساسي.
01Scope, authorities, and licensingClassify the activity and competent supervisor before launch.3 عناصر+
Determine whether the business is a financial institution, VASP, third-party payment provider or DNFBP.
- إجراء التنفيذ
- Map each service and Taiwan nexus to the Money Laundering Control Act and the current sector regulation; do not apply financial-institution thresholds to another sector without confirmation.
- الأدلة الواجب الاحتفاظ بها
- Perimeter memo, service map and legal-source register.
- المصدر الأساسي
- Money Laundering Control Act, Articles 5-6
Obtain each required registration, licence or approval.
- إجراء التنفيذ
- Confirm FSC, Ministry of Digital Affairs, Ministry of Economic Affairs or other competent-authority requirements before operating regulated financial, payment, remittance, virtual-asset or DNFBP services.
- الأدلة الواجب الاحتفاظ بها
- Licence matrix, approvals and conditions.
- المصدر الأساسي
- Money Laundering Control Act, Article 6; applicable sector legislation
Use the correct reporting and supervisory authority.
- إجراء التنفيذ
- Maintain a dated map of the FSC and sector supervisors, and route statutory reports to the Investigation Bureau in the prescribed format.
- الأدلة الواجب الاحتفاظ بها
- Authority map, portal procedure and acknowledgements.
- المصدر الأساسي
- Money Laundering Control Act; sector AML/CFT regulations
02Governance and risk assessmentControls must be risk-based, documented and tested.3 عناصر+
Maintain an enterprise ML/TF/PF risk assessment.
- إجراء التنفيذ
- Assess customers, geography, products, delivery channels, transactions, technologies and sanctions exposure, using current national and sector risk material.
- الأدلة الواجب الاحتفاظ بها
- Methodology, assessment, approval and update log.
- المصدر الأساسي
- Money Laundering Control Act, Article 7; FSC AML Regulations, Article 4
Maintain AML/CFT internal controls and audit.
- إجراء التنفيذ
- Assign accountable leadership and compliance personnel, document procedures, train staff and conduct proportionate independent testing.
- الأدلة الواجب الاحتفاظ بها
- Governance map, policies, training and audit reports.
- المصدر الأساسي
- Money Laundering Control Act, Article 7
Apply group-wide controls lawfully.
- إجراء التنفيذ
- Document overseas implementation, information sharing and conflict-of-law escalation without weakening Taiwan duties or personal-data protections.
- الأدلة الواجب الاحتفاظ بها
- Group standard, jurisdiction analysis and escalation log.
- المصدر الأساسي
- FSC AML Regulations, Article 4; Personal Data Protection Act
03Natural-person identificationCDD triggers and methods are sector-specific.4 عناصر+
Identify and verify customers before establishing a relationship.
- إجراء التنفيذ
- Use reliable, independent documents, data or information; retain the identity evidence or prescribed record.
- الأدلة الواجب الاحتفاظ بها
- Identity record, verification result and provenance.
- المصدر الأساسي
- FSC AML Regulations, Article 3
Apply financial-sector occasional-transaction triggers.
- إجراء التنفيذ
- For covered financial institutions, perform CDD for cash transactions of NT$500,000 or more, linked transactions meeting that amount, and cross-border wires of NT$30,000 or more; confirm sector-specific variations.
- الأدلة الواجب الاحتفاظ بها
- Threshold table, configuration and test cases.
- المصدر الأساسي
- FSC AML Regulations, Articles 2-3
Verify representatives and authority.
- إجراء التنفيذ
- Confirm the agency, identify and verify the representative, and retain authority evidence before accepting instructions.
- الأدلة الواجب الاحتفاظ بها
- Representative KYC, mandate and validation.
- المصدر الأساسي
- FSC AML Regulations, Article 3(4)(2)
Respond to failed or doubtful CDD.
- إجراء التنفيذ
- Do not proceed contrary to the applicable rule; restrict activity, document the reason and consider an STR without tipping off.
- الأدلة الواجب الاحتفاظ بها
- Exception record, restriction and STR assessment.
- المصدر الأساسي
- FSC AML Regulations, Article 3(9)-(11)
04KYB, company information, and beneficial ownershipVerify existence, authority, ownership and ultimate control.4 عناصر+
Verify the legal person or arrangement.
- إجراء التنفيذ
- Obtain name, legal form, existence, governing documents, registered office, principal place of business and senior management information from reliable sources.
- الأدلة الواجب الاحتفاظ بها
- Company extract, constitutional documents and validation log.
- المصدر الأساسي
- FSC AML Regulations, Article 3(5)
Identify and verify beneficial owners.
- إجراء التنفيذ
- Identify natural persons owning directly or indirectly more than 25%; if none or doubtful, identify control by other means; if none, identify the senior managing official.
- الأدلة الواجب الاحتفاظ بها
- Ownership chart, control rationale and verified identities.
- المصدر الأساسي
- FSC AML Regulations, Article 3(7)
Apply trust and similar-arrangement tests.
- إجراء التنفيذ
- Identify the settlor, trustee, trust supervisor, beneficiaries and any other natural person exercising ultimate effective control, or equivalent roles.
- الأدلة الواجب الاحتفاظ بها
- Trust deed, role map and verified identities.
- المصدر الأساسي
- FSC AML Regulations, Article 3(7)(2)
Reconcile CDD with company reporting information.
- إجراء التنفيذ
- Use the official company-information sources and investigate inconsistencies; do not treat registry information as a substitute for risk-based verification.
- الأدلة الواجب الاحتفاظ بها
- Registry extract, comparison and discrepancy resolution.
- المصدر الأساسي
- Company Act; Regulations Governing Company Registration
05PEPs, EDD, and remote onboardingHigher-risk relationships require enhanced controls.3 عناصر+
Identify foreign, domestic and international-organisation PEP exposure.
- إجراء التنفيذ
- Screen customers and beneficial owners and apply the current risk classification, senior approval, source-of-wealth, source-of-funds and monitoring requirements.
- الأدلة الواجب الاحتفاظ بها
- Screening, classification, approval and corroboration.
- المصدر الأساسي
- FSC AML Regulations, Articles 6 and 10
Apply EDD to higher-risk relationships.
- إجراء التنفيذ
- Obtain additional identity, purpose, ownership, wealth and funds evidence; increase approval and monitoring in proportion to risk.
- الأدلة الواجب الاحتفاظ بها
- EDD checklist, evidence and approval.
- المصدر الأساسي
- FSC AML Regulations, Article 6
Control non-face-to-face onboarding.
- إجراء التنفيذ
- Use a method permitted by the relevant supervisor, test impersonation and fraud controls, and retain authentication and exception evidence.
- الأدلة الواجب الاحتفاظ بها
- Method assessment, session evidence and test results.
- المصدر الأساسي
- Applicable FSC and sector remote-onboarding rules
06Monitoring and suspicious reportingMonitoring must support timely reporting to the Investigation Bureau.4 عناصر+
Monitor accounts and transactions on a risk basis.
- إجراء التنفيذ
- Use documented scenarios, parameters, alert review and periodic tuning informed by the business risk assessment and published typologies.
- الأدلة الواجب الاحتفاظ بها
- Scenario inventory, alerts, tuning and governance.
- المصدر الأساسي
- FSC AML Regulations, Article 9
Report suspicious ML/TF activity regardless of amount or completion.
- إجراء التنفيذ
- For covered financial institutions, file the prescribed STR with the Investigation Bureau within 10 business days after discovery and report obviously significant urgent cases as soon as possible through the permitted urgent route.
- الأدلة الواجب الاحتفاظ بها
- Trigger analysis, discovery time, approval, filing and acknowledgement.
- المصدر الأساسي
- FSC AML Regulations, Article 15
Prevent tipping off and protect report information.
- إجراء التنفيذ
- Restrict access and communications and disclose only when legally permitted.
- الأدلة الواجب الاحتفاظ بها
- Access log, communication controls and training.
- المصدر الأساسي
- Money Laundering Control Act and applicable reporting rules
Document non-filing decisions.
- إجراء التنفيذ
- Preserve facts, analysis, reviewer and decision time for alerts closed without an STR.
- الأدلة الواجب الاحتفاظ بها
- Closed-alert rationale and quality review.
- المصدر الأساسي
- FSC AML Regulations, Articles 9 and 15
07Cash reports, wires, payments, and virtual assetsSeparate CDD triggers, cash reporting and licensing duties.4 عناصر+
File covered cash transaction reports.
- إجراء التنفيذ
- For covered financial institutions, report cash transactions of NT$500,000 or more to the Investigation Bureau electronically within five business days, unless a prescribed exemption applies; still identify the customer and retain records where required.
- الأدلة الواجب الاحتفاظ بها
- Threshold result, exemption rationale, report and receipt.
- المصدر الأساسي
- FSC AML Regulations, Articles 2 and 13-14
Carry and screen required wire-transfer information.
- إجراء التنفيذ
- Apply the current originator, beneficiary, missing-data, sanctions and intermediary controls for domestic and cross-border transfers.
- الأدلة الواجب الاحتفاظ بها
- Field matrix, samples, screening and repair queue.
- المصدر الأساسي
- FSC AML Regulations, Article 7
Classify payment and remittance models before launch.
- إجراء التنفيذ
- Map wallets, stored value, acquiring, transfer, remittance and third-party payment functions to current registration and AML requirements.
- الأدلة الواجب الاحتفاظ بها
- Product memo, registration and control tests.
- المصدر الأساسي
- Money Laundering Control Act, Article 6; applicable payment laws
Register and control covered virtual-asset services.
- إجراء التنفيذ
- Determine whether exchange, transfer, custody, wallet or related activity is a covered VASP function and complete the current AML registration before operating.
- الأدلة الواجب الاحتفاظ بها
- Classification, registration and AML programme.
- المصدر الأساسي
- Money Laundering Control Act, Article 6; VASP AML/CFT Regulations
08Targeted financial sanctionsImplement current Taiwan designations and prohibitions.3 عناصر+
Screen designated sanctioned persons and entities.
- إجراء التنفيذ
- Screen customers, beneficial owners, representatives and transactions at onboarding, periodically and on list updates against the competent authority's current list.
- الأدلة الواجب الاحتفاظ بها
- List version, screening logs and match decisions.
- المصدر الأساسي
- Counter-Terrorism Financing Act, Articles 4-5
Freeze and report property without unauthorized dealing.
- إجراء التنفيذ
- Apply the statutory restriction immediately to a confirmed designation and report property, interests and location through the prescribed route.
- الأدلة الواجب الاحتفاظ بها
- Designation, restriction timestamp and report receipt.
- المصدر الأساسي
- Counter-Terrorism Financing Act, Articles 6-7
Use permits and releases only under written authority.
- إجراء التنفيذ
- Document the legal basis, competent-authority approval and every condition before permitting access or releasing restrictions.
- الأدلة الواجب الاحتفاظ بها
- Permission, conditions and release record.
- المصدر الأساسي
- Counter-Terrorism Financing Act
09Records and authority accessRecords must reconstruct the customer and transaction lifecycle.3 عناصر+
Retain transaction records for at least five years.
- إجراء التنفيذ
- Preserve domestic and international transaction records for five years or longer where another law requires.
- الأدلة الواجب الاحتفاظ بها
- Retention schedule, trigger and retrieval test.
- المصدر الأساسي
- FSC AML Regulations, Article 12(1)
Retain CDD and relationship records for at least five years.
- إجراء التنفيذ
- Run the period from relationship end or occasional-transaction date and retain identity, account, contract, correspondence and analysis records.
- الأدلة الواجب الاحتفاظ بها
- Schedule, source records and deletion controls.
- المصدر الأساسي
- FSC AML Regulations, Article 12(2)
Make records swiftly available to competent authorities.
- إجراء التنفيذ
- Maintain controlled, auditable retrieval and production procedures.
- الأدلة الواجب الاحتفاظ بها
- Access matrix, production log and integrity checks.
- المصدر الأساسي
- FSC AML Regulations, Article 12(4)
10Privacy, biometrics, breaches, and transfersApply the operative Personal Data Protection Act text and sector rules.4 عناصر+
Use a lawful, necessary and proportionate basis for personal data.
- إجراء التنفيذ
- Map collection, processing, use, notices, rights, retention and processors to the operative statutory provisions and specified purpose.
- الأدلة الواجب الاحتفاظ بها
- Data map, notices, legal-basis register and rights log.
- المصدر الأساسي
- Personal Data Protection Act, Articles 5, 8-9 and 19-20
Protect identity and biometric data.
- إجراء التنفيذ
- Minimise collection, apply security proportionate to sensitivity and document necessity, accuracy, access, liveness and deletion controls.
- الأدلة الواجب الاحتفاظ بها
- Assessment, security design, test results and approvals.
- المصدر الأساسي
- Personal Data Protection Act, Articles 2, 5 and 27; operative sector rules
Apply the operative breach-notification rule.
- إجراء التنفيذ
- Confirm whether the 2025 amendments and sector rules are in force on the incident date; notify affected persons and authorities within the applicable scope and timing rather than assuming an uncommenced provision applies.
- الأدلة الواجب الاحتفاظ بها
- Commencement check, incident chronology, risk assessment and notices.
- المصدر الأساسي
- Personal Data Protection Act, Article 12 and commencement notes
Control international transfers.
- إجراء التنفيذ
- Check competent-authority restrictions, purpose compatibility, contracts and security before transferring personal data abroad.
- الأدلة الواجب الاحتفاظ بها
- Transfer map, restriction check, safeguards and notices.
- المصدر الأساسي
- Personal Data Protection Act, Article 21
11Practical evidence packsEvidence must reconstruct decisions end to end.3 عناصر+
Maintain an onboarding pack.
- إجراء التنفيذ
- Bundle identity, authority, KYB, beneficial ownership, PEP, sanctions, purpose, risk, privacy and approvals.
- الأدلة الواجب الاحتفاظ بها
- Complete sample and retrieval result.
- المصدر الأساسي
- Operational control supporting FSC AML Regulations, Articles 3-10
Maintain STR, cash-report and sanctions case packs.
- إجراء التنفيذ
- Link trigger, analysis, decision time, approval, filing, receipt, confidentiality and restrictions.
- الأدلة الواجب الاحتفاظ بها
- Case pack, timeline and access record.
- المصدر الأساسي
- FSC AML Regulations, Articles 13-15; Counter-Terrorism Financing Act
Maintain a launch and legal-change pack.
- إجراء التنفيذ
- Record perimeter, licences, thresholds, reporting, sanctions, privacy, vendors, source versions and tests.
- الأدلة الواجب الاحتفاظ بها
- Signed pack, source register and approvals.
- المصدر الأساسي
- Official sources listed below
سجل المصادر الأساسية
15 مصدرًا مستخدمًا في هذه القائمة
استخدم هذه الروابط للتحقق من التشريعات وإرشادات الجهات الرقابية وإجراءات الإبلاغ والبيانات الدولية.
- Money Laundering Control ActFinancial Supervisory Commission laws system · Primary legislation - official text
- Regulations Governing Anti-Money Laundering of Financial InstitutionsFinancial Supervisory Commission · Official sector regulation
- FSC laws and regulations retrieving systemFinancial Supervisory Commission · Official regulatory repository
- Counter-Terrorism Financing ActFinancial Supervisory Commission · Primary legislation - official English text
- VASP AML/CFT RegulationsFinancial Supervisory Commission · Official sector regulation
- Anti-Money Laundering OfficeExecutive Yuan · Official AML policy and risk portal
- 2024 National ML/TF/PF Risk Assessment - EnglishExecutive Yuan Anti-Money Laundering Office · Official national risk assessment
- Company ActLaws and Regulations Database of the Republic of China · Primary legislation - official consolidated text
- Regulations Governing Company RegistrationMinistry of Economic Affairs · Official registry regulation
- Company responsible person and major shareholder reporting platform guidanceMinistry of Economic Affairs · Official registry guidance
- Personal Data Protection ActLaws and Regulations Database of the Republic of China · Primary legislation - official consolidated text and commencement notes
- National flag specifications and official artworkMinistry of the Interior · Official flag guidance
- APG mutual evaluation of Chinese TaipeiAsia/Pacific Group on Money Laundering · Authoritative mutual evaluation
- FATF increased monitoring - 19 June 2026FATF · Authoritative current public-list status
- FATF call for action - 19 June 2026FATF · Authoritative current public-list status
إجابات مباشرة
أسئلة KYC وKYB وAML في تايوان
Who receives suspicious transaction reports?+
The Investigation Bureau, Ministry of Justice receives the prescribed reports; its Anti-Money Laundering Division performs the FIU function.
When must a financial-sector STR be filed?+
Within 10 business days after discovery under the FSC regulation; an obviously significant urgent matter is reported as soon as possible through the permitted urgent route.
What is the covered cash reporting amount?+
NT$500,000 or the foreign-currency equivalent for covered financial institutions, subject to the prescribed exemptions and sector rules.
What is the cross-border wire CDD trigger?+
NT$30,000 or the foreign-currency equivalent for covered financial institutions.
How is a beneficial owner identified?+
For financial-sector CDD, start with natural persons owning directly or indirectly more than 25%, then other control, then a senior managing official fallback.
How long are AML records retained?+
At least five years, with a longer period where another law requires.
Are virtual-asset services regulated?+
Covered VASP activities require the current AML registration and controls; classify each service before launch.
Is Taiwan on a FATF public list?+
No at 19 June 2026. Absence from a list is not a low-risk conclusion.
منهجية البحث والمراجعة
تحدد VOVE ID Compliance Research النطاق التنظيمي، وتحول الالتزامات إلى ضوابط تشغيلية، وتربط الادعاءات الجوهرية بالمصادر، وتسجل تاريخ وإصدار كل مراجعة.
General information, not legal advice. Reviewed 5 November 2026. Confirm controlling Chinese texts, commencement status, sector rules, reporting formats, exemptions, sanctions designations, privacy requirements and licensing conditions with the competent authority and qualified Taiwan counsel.