法務部於2024年10月22日預告資恐防制法修正草案。謹摘要重點如下：
（一）新增防止「資武擴行為」及「大規模毀滅性武器擴散」，並新增對此二者之定義。
（二）新增定義資助恐怖活動之行為及恐怖活動之範疇。
（三）修正指定制裁國內可疑恐怖份子之要件。
（四）增列涉犯資武擴相關罪責或其他必要情形，為得指定制裁之事由。
（五）受制裁對象若死亡或解散，主管機關得逕予除名並公告之。
（六）增訂資恐防制審議會之權責事項，並將交通部及財政部納入成員。
（七）針對受目標性金融制裁者，增列不得對其提供金融服務之規定，並修正其他不得對其為之行為。
（八）修正受目標性金融制裁者得酌留資產或申請許可動用資產之特定情形。
（九）規定受目標性金融制裁凍結之資產，若有未完成之交易，仍須通報。
（十）將疑似犯資武擴罪之交易亦納入申報義務之範圍，並免除因業務關係知悉相關申報內容之人員之保守秘密義務。
（十一）將資恐罪之主觀要件自「明知」修正為「一般故意」，新增處罰為己籌資之行為，並將資助未遂亦納入處罰範圍。
（十二）修正「外國恐怖主義戰鬥人員條款」之範圍，使其涵蓋舉辦訓練及單純接受或參與恐怖活動訓練。
（十三）新增不得與經聯合國安理會制裁且經主管機關管制或禁止貿易者從事貿易之規定，並訂定相關刑責。
（十四）新增資武擴行為態樣，並訂定相關刑責。
（十五）修正金融機構或指定之非金融事業或人員違反義務之罰鍰範圍。

報告人：蔡嘉政律師／廖弘州

The Ministry of Justice announced the draft amendment to "Counter-Terrorism Financing Act." on 22 October 2024. We summarize below:
(1)It is newly added to include provisions to prevent "proliferation of weapons of mass destruction" and "proliferation financing" and their definitions.
(2)New definitions are added for acts of financing terrorism and the scope of terrorism.
(3)The criteria for designating sanctions against suspected domestic terrorists are amended.
(4)Additional circumstances involving offenses related to the proliferation financing or other necessary situations are included as grounds for designating sanctions.
(5)If a sanctioned party dies or is dissolved, the competent authority may remove it from the list with the announcement.
(6)The responsibilities of the Anti-Terrorism Financing Review Committee are added, with the members of the Ministry of Transportation and the Ministry of Finance.
(7)For those subject to targeted financial sanctions, it is specified that financial services must not be provided, and other prohibited actions are revised.
(8)Specific circumstances under which those subject to targeted financial sanctions may retain or apply for permission to use assets are revised.
(9)It is stipulated that any unfinished transactions involving assets frozen due to targeted financial sanctions must still be reported.
(10)Transactions suspected of involving offenses related to the proliferation financing are included in the reporting obligations, with an exemption from confidentiality obligations for personnel who are aware of the related reporting content due to business relationships.
(11)The subjective element for offenses related to financing terrorism is revised from "knowing" to "general intent," and new penalties for self-funding activities are included, and attempts to finance terrorism are also punishable.
(12)The scope of the "Foreign Terrorist Fighters Clause" is revised to include organizing training and merely participating in or receiving terrorist activity training.
(13)New regulations prohibit from engaging in trade with individuals or entities sanctioned by the United Nations Security Council and controlled or prohibited by the competent authority, with corresponding criminal liabilities defined.
(14)New types of proliferation financing together with corresponding criminal liabilities are added.
(15)The penalty range for financial institutions or designated nonfinancial enterprises or persons violating obligations is revised.

Reported by: David Tsai / Joe Liao

惇安法令雙週刊 第 451 期