法務部於2024年11月25日公告訂定「洗錢防制法第十一條第六項非信託業之受託人資訊申報更新申報及信託地位揭露辦法」(本辦法),謹摘要重點如下:
(一)本辦法適用於擔任信託受託人之指定之非金融事業或人員或其他法人。
(二)資訊申報之範圍包括:
1.自然人之姓名、國籍、出生年月日及出生地、戶籍地、現居地、國民身分證統一編號,及居住國之稅務識別碼或相當資料。
2.法人之名稱、國籍、代表人、事務所或營業所地址、稅務識別碼。
3.其他用以識別身分之相關資訊。
(三)資訊之首次申報,應於信託關係成立之日起三十日內完成;變更申報,應於變更之日起三十日內完成。
(四)非信託業之受託人以信託財產進行下列事項時,應主動揭露其於信託中之地位:
1.與金融機構或指定之非金融事業或人員建立業務關係。
2.單筆或累計交易金額達新臺幣五十萬元(含等值外幣)之臨時性交易。
(五)本辦法自2024年11月30日起施行。
報告人:羅祖芳律師/藍心佑律師
On 25 November 2024, the Ministry of Justice announced the "Regulations on Reporting, Updating, and Disclosing Trustee Information for Non-Trust Enterprises under Paragraph 6, Article 11 of the Money Laundering Control Act" (Regulations). We summarize below:
(1)The Regulations apply to designated non-financial enterprises or persons serving as trustees, as well as other legal persons outside the scope of designated non-financial businesses or persons.
(2)The information to be reported includes:
(a)For natural persons: name, nationality, date and place of birth, household registration address, residential address, national identification number, and tax identification number or equivalent information in the country of residence.
(b)For legal persons: name, nationality, representative, office or business address, and tax identification number.
(c)Other relevant information necessary to identify the individual or entity.
(3)The initial reporting of information must be completed within 30 days of the establishment of the fiduciary relationship; updates to the reported information must be completed within 30 days of any changes.
(4)Trustees of non-trust enterprises must proactively disclose their position in the trust when using trust property to:
(a)Establish business relationships with financial institutions or designated non-financial enterprises or persons.
(b)Conduct temporary transactions with a single or cumulative amount of NT$500,000 or more (including equivalent amounts in foreign currency).
(5)The Regulations shall come into effect on 30 November 2024.
Reported by: Stacy Lo / Sunny Lan
惇安法令雙週刊 第 453 期