Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions｜第 2 條｜外匯｜Regulation｜In Force
中央銀行｜v1.0
Last Amended: 2022-12-26
（Declarant and Methods of Declaration） A person within the territory of the Republic of China who possesses or needs foreign exchange with the value equal to or over New Taiwan Dollars 500,000 and engages in its receipts and disbursements or transactions (hereinafter referred to as the declarant) shall make a declaration pursuant to these Regulations. Persons specified in the following subparagraphs shall be treated as a declarant: 1. A statutory agent who makes a declaration of foreign exchange settlement on behalf of others pursuant to Paragraph 2 of Article 6 herein. 2. A company or an individual that makes a declaration of foreign exchange settlement on behalf of others in its/his own name pursuant to Paragraph 1 of Article 9 herein. 3. A representative or agent of a non-resident legal entity within the territory of the Republic of China that makes a declaration of foreign exchange settlement on behalf of the non-resident legal entity pursuant to Paragraph 2 of Article 10 herein. 4. An agent of a non-resident within the territory of the Republic of China that makes a declaration of foreign exchange settlement on behalf of the non-resident pursuant to Paragraph 3 of Article 10 herein. 5. A declarant not specified in the preceding paragraph that makes a declaration of foreign exchange settlement on behalf of others although he or she does not meet the requirements therefor. When making a declaration of foreign exchange settlement against the New Taiwan dollar, a declarant shall truthfully fill out a Declaration Statement of Foreign Exchange Receipts and Disbursements or Transactions (hereinafter referred to as Declaration Statement (see attached sample) according to supporting documents, such as a contract evidencing foreign exchange receipts and disbursements or transactions. The declarant shall make a declaration to the Central Bank of the Republic of China (Taiwan) (hereinafter referred to as the Bank) through a banking enterprise. The scope of declaration of settlement involving foreign exchange receipts and disbursements or transactions that must be counted or need not be counted toward the aggregate settlement amount of the current year of the declarant or the trustee shall comply with these Regulations, Directions for Banking Enterprises While Assisting Customers in Declaring Foreign Exchange Receipts and Disbursements or Transactions, Directions for Domestic Securities Firms Approved to Conduct Foreign Exchange Business While Assisting Customers in Declaring Foreign Exchange Receipts and Disbursements or Transactions, items consented by or stated in the approval letter of the Bank or other competent authorities, and other regulations stipulated by the Bank.