Taïwan KYC, KYB & AML compliance checklist
Une checklist pratique et sourcée pour mettre en œuvre les exigences KYC, KYB et AML en Taïwan.
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11 domaines de contrôle · 38 contrôles d’implémentation
Dernière revue: 5 November 2026 · Version 1.0
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Que couvre la checklist de conformité pour Taïwan ?
La checklist pour Taïwan traduit les principales règles KYC, KYB et AML en 11 domaines de contrôle et 38 contrôles d’implémentation, avec les autorités, obligations de déclaration et preuves à conserver.
Faits réglementaires clés
- 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
Détail d’implémentation
Exigences et actions de conformité pour Taïwan
Ouvrez chaque domaine pour consulter l’exigence, l’action recommandée, les preuves à conserver et la source primaire utilisée.
01Scope, authorities, and licensingClassify the activity and competent supervisor before launch.3 éléments+
Determine whether the business is a financial institution, VASP, third-party payment provider or DNFBP.
- Action d’implémentation
- 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.
- Preuves à conserver
- Perimeter memo, service map and legal-source register.
- Source primaire
- Money Laundering Control Act, Articles 5-6
Obtain each required registration, licence or approval.
- Action d’implémentation
- 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.
- Preuves à conserver
- Licence matrix, approvals and conditions.
- Source primaire
- Money Laundering Control Act, Article 6; applicable sector legislation
Use the correct reporting and supervisory authority.
- Action d’implémentation
- Maintain a dated map of the FSC and sector supervisors, and route statutory reports to the Investigation Bureau in the prescribed format.
- Preuves à conserver
- Authority map, portal procedure and acknowledgements.
- Source primaire
- Money Laundering Control Act; sector AML/CFT regulations
02Governance and risk assessmentControls must be risk-based, documented and tested.3 éléments+
Maintain an enterprise ML/TF/PF risk assessment.
- Action d’implémentation
- Assess customers, geography, products, delivery channels, transactions, technologies and sanctions exposure, using current national and sector risk material.
- Preuves à conserver
- Methodology, assessment, approval and update log.
- Source primaire
- Money Laundering Control Act, Article 7; FSC AML Regulations, Article 4
Maintain AML/CFT internal controls and audit.
- Action d’implémentation
- Assign accountable leadership and compliance personnel, document procedures, train staff and conduct proportionate independent testing.
- Preuves à conserver
- Governance map, policies, training and audit reports.
- Source primaire
- Money Laundering Control Act, Article 7
Apply group-wide controls lawfully.
- Action d’implémentation
- Document overseas implementation, information sharing and conflict-of-law escalation without weakening Taiwan duties or personal-data protections.
- Preuves à conserver
- Group standard, jurisdiction analysis and escalation log.
- Source primaire
- FSC AML Regulations, Article 4; Personal Data Protection Act
03Natural-person identificationCDD triggers and methods are sector-specific.4 éléments+
Identify and verify customers before establishing a relationship.
- Action d’implémentation
- Use reliable, independent documents, data or information; retain the identity evidence or prescribed record.
- Preuves à conserver
- Identity record, verification result and provenance.
- Source primaire
- FSC AML Regulations, Article 3
Apply financial-sector occasional-transaction triggers.
- Action d’implémentation
- 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.
- Preuves à conserver
- Threshold table, configuration and test cases.
- Source primaire
- FSC AML Regulations, Articles 2-3
Verify representatives and authority.
- Action d’implémentation
- Confirm the agency, identify and verify the representative, and retain authority evidence before accepting instructions.
- Preuves à conserver
- Representative KYC, mandate and validation.
- Source primaire
- FSC AML Regulations, Article 3(4)(2)
Respond to failed or doubtful CDD.
- Action d’implémentation
- Do not proceed contrary to the applicable rule; restrict activity, document the reason and consider an STR without tipping off.
- Preuves à conserver
- Exception record, restriction and STR assessment.
- Source primaire
- FSC AML Regulations, Article 3(9)-(11)
04KYB, company information, and beneficial ownershipVerify existence, authority, ownership and ultimate control.4 éléments+
Verify the legal person or arrangement.
- Action d’implémentation
- Obtain name, legal form, existence, governing documents, registered office, principal place of business and senior management information from reliable sources.
- Preuves à conserver
- Company extract, constitutional documents and validation log.
- Source primaire
- FSC AML Regulations, Article 3(5)
Identify and verify beneficial owners.
- Action d’implémentation
- 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.
- Preuves à conserver
- Ownership chart, control rationale and verified identities.
- Source primaire
- FSC AML Regulations, Article 3(7)
Apply trust and similar-arrangement tests.
- Action d’implémentation
- Identify the settlor, trustee, trust supervisor, beneficiaries and any other natural person exercising ultimate effective control, or equivalent roles.
- Preuves à conserver
- Trust deed, role map and verified identities.
- Source primaire
- FSC AML Regulations, Article 3(7)(2)
Reconcile CDD with company reporting information.
- Action d’implémentation
- Use the official company-information sources and investigate inconsistencies; do not treat registry information as a substitute for risk-based verification.
- Preuves à conserver
- Registry extract, comparison and discrepancy resolution.
- Source primaire
- Company Act; Regulations Governing Company Registration
05PEPs, EDD, and remote onboardingHigher-risk relationships require enhanced controls.3 éléments+
Identify foreign, domestic and international-organisation PEP exposure.
- Action d’implémentation
- Screen customers and beneficial owners and apply the current risk classification, senior approval, source-of-wealth, source-of-funds and monitoring requirements.
- Preuves à conserver
- Screening, classification, approval and corroboration.
- Source primaire
- FSC AML Regulations, Articles 6 and 10
Apply EDD to higher-risk relationships.
- Action d’implémentation
- Obtain additional identity, purpose, ownership, wealth and funds evidence; increase approval and monitoring in proportion to risk.
- Preuves à conserver
- EDD checklist, evidence and approval.
- Source primaire
- FSC AML Regulations, Article 6
Control non-face-to-face onboarding.
- Action d’implémentation
- Use a method permitted by the relevant supervisor, test impersonation and fraud controls, and retain authentication and exception evidence.
- Preuves à conserver
- Method assessment, session evidence and test results.
- Source primaire
- Applicable FSC and sector remote-onboarding rules
06Monitoring and suspicious reportingMonitoring must support timely reporting to the Investigation Bureau.4 éléments+
Monitor accounts and transactions on a risk basis.
- Action d’implémentation
- Use documented scenarios, parameters, alert review and periodic tuning informed by the business risk assessment and published typologies.
- Preuves à conserver
- Scenario inventory, alerts, tuning and governance.
- Source primaire
- FSC AML Regulations, Article 9
Report suspicious ML/TF activity regardless of amount or completion.
- Action d’implémentation
- 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.
- Preuves à conserver
- Trigger analysis, discovery time, approval, filing and acknowledgement.
- Source primaire
- FSC AML Regulations, Article 15
Prevent tipping off and protect report information.
- Action d’implémentation
- Restrict access and communications and disclose only when legally permitted.
- Preuves à conserver
- Access log, communication controls and training.
- Source primaire
- Money Laundering Control Act and applicable reporting rules
Document non-filing decisions.
- Action d’implémentation
- Preserve facts, analysis, reviewer and decision time for alerts closed without an STR.
- Preuves à conserver
- Closed-alert rationale and quality review.
- Source primaire
- FSC AML Regulations, Articles 9 and 15
07Cash reports, wires, payments, and virtual assetsSeparate CDD triggers, cash reporting and licensing duties.4 éléments+
File covered cash transaction reports.
- Action d’implémentation
- 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.
- Preuves à conserver
- Threshold result, exemption rationale, report and receipt.
- Source primaire
- FSC AML Regulations, Articles 2 and 13-14
Carry and screen required wire-transfer information.
- Action d’implémentation
- Apply the current originator, beneficiary, missing-data, sanctions and intermediary controls for domestic and cross-border transfers.
- Preuves à conserver
- Field matrix, samples, screening and repair queue.
- Source primaire
- FSC AML Regulations, Article 7
Classify payment and remittance models before launch.
- Action d’implémentation
- Map wallets, stored value, acquiring, transfer, remittance and third-party payment functions to current registration and AML requirements.
- Preuves à conserver
- Product memo, registration and control tests.
- Source primaire
- Money Laundering Control Act, Article 6; applicable payment laws
Register and control covered virtual-asset services.
- Action d’implémentation
- Determine whether exchange, transfer, custody, wallet or related activity is a covered VASP function and complete the current AML registration before operating.
- Preuves à conserver
- Classification, registration and AML programme.
- Source primaire
- Money Laundering Control Act, Article 6; VASP AML/CFT Regulations
08Targeted financial sanctionsImplement current Taiwan designations and prohibitions.3 éléments+
Screen designated sanctioned persons and entities.
- Action d’implémentation
- Screen customers, beneficial owners, representatives and transactions at onboarding, periodically and on list updates against the competent authority's current list.
- Preuves à conserver
- List version, screening logs and match decisions.
- Source primaire
- Counter-Terrorism Financing Act, Articles 4-5
Freeze and report property without unauthorized dealing.
- Action d’implémentation
- Apply the statutory restriction immediately to a confirmed designation and report property, interests and location through the prescribed route.
- Preuves à conserver
- Designation, restriction timestamp and report receipt.
- Source primaire
- Counter-Terrorism Financing Act, Articles 6-7
Use permits and releases only under written authority.
- Action d’implémentation
- Document the legal basis, competent-authority approval and every condition before permitting access or releasing restrictions.
- Preuves à conserver
- Permission, conditions and release record.
- Source primaire
- Counter-Terrorism Financing Act
09Records and authority accessRecords must reconstruct the customer and transaction lifecycle.3 éléments+
Retain transaction records for at least five years.
- Action d’implémentation
- Preserve domestic and international transaction records for five years or longer where another law requires.
- Preuves à conserver
- Retention schedule, trigger and retrieval test.
- Source primaire
- FSC AML Regulations, Article 12(1)
Retain CDD and relationship records for at least five years.
- Action d’implémentation
- Run the period from relationship end or occasional-transaction date and retain identity, account, contract, correspondence and analysis records.
- Preuves à conserver
- Schedule, source records and deletion controls.
- Source primaire
- FSC AML Regulations, Article 12(2)
Make records swiftly available to competent authorities.
- Action d’implémentation
- Maintain controlled, auditable retrieval and production procedures.
- Preuves à conserver
- Access matrix, production log and integrity checks.
- Source primaire
- FSC AML Regulations, Article 12(4)
10Privacy, biometrics, breaches, and transfersApply the operative Personal Data Protection Act text and sector rules.4 éléments+
Use a lawful, necessary and proportionate basis for personal data.
- Action d’implémentation
- Map collection, processing, use, notices, rights, retention and processors to the operative statutory provisions and specified purpose.
- Preuves à conserver
- Data map, notices, legal-basis register and rights log.
- Source primaire
- Personal Data Protection Act, Articles 5, 8-9 and 19-20
Protect identity and biometric data.
- Action d’implémentation
- Minimise collection, apply security proportionate to sensitivity and document necessity, accuracy, access, liveness and deletion controls.
- Preuves à conserver
- Assessment, security design, test results and approvals.
- Source primaire
- Personal Data Protection Act, Articles 2, 5 and 27; operative sector rules
Apply the operative breach-notification rule.
- Action d’implémentation
- 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.
- Preuves à conserver
- Commencement check, incident chronology, risk assessment and notices.
- Source primaire
- Personal Data Protection Act, Article 12 and commencement notes
Control international transfers.
- Action d’implémentation
- Check competent-authority restrictions, purpose compatibility, contracts and security before transferring personal data abroad.
- Preuves à conserver
- Transfer map, restriction check, safeguards and notices.
- Source primaire
- Personal Data Protection Act, Article 21
11Practical evidence packsEvidence must reconstruct decisions end to end.3 éléments+
Maintain an onboarding pack.
- Action d’implémentation
- Bundle identity, authority, KYB, beneficial ownership, PEP, sanctions, purpose, risk, privacy and approvals.
- Preuves à conserver
- Complete sample and retrieval result.
- Source primaire
- Operational control supporting FSC AML Regulations, Articles 3-10
Maintain STR, cash-report and sanctions case packs.
- Action d’implémentation
- Link trigger, analysis, decision time, approval, filing, receipt, confidentiality and restrictions.
- Preuves à conserver
- Case pack, timeline and access record.
- Source primaire
- FSC AML Regulations, Articles 13-15; Counter-Terrorism Financing Act
Maintain a launch and legal-change pack.
- Action d’implémentation
- Record perimeter, licences, thresholds, reporting, sanctions, privacy, vendors, source versions and tests.
- Preuves à conserver
- Signed pack, source register and approvals.
- Source primaire
- Official sources listed below
Registre des sources primaires
15 sources utilisées pour cette checklist
Utilisez ces liens pour vérifier la législation, les lignes directrices, les procédures de déclaration et les statuts internationaux.
- 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
Réponses directes
Questions KYC, KYB et AML pour Taïwan
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.
Méthode de recherche et de revue
VOVE ID Compliance Research cartographie le périmètre réglementaire, traduit les obligations en contrôles opérationnels, relie les affirmations importantes aux sources et date chaque revue.
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.