Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions｜第 3 條｜外匯｜Regulation｜In Force
中央銀行｜v1.0
Last Amended: 2022-12-26
（Definitions） The terms as used in these Regulations are defined as follows: 1. The term "banking enterprise" shall mean banks, Agricultural Bank of Taiwan, credit cooperatives, credit departments of farmers' associations, credit departments of fishermen's associations, and the Chunghwa Post Co., Ltd. authorized by the Bank to engage in foreign exchange business. 2. The term "domestic securities firm approved to conduct foreign exchange business" (DSF) shall mean a DSF mentioned in the Regulations Governing Foreign Exchange Business of Securities Enterprises. 3. The term "electronic payment institution" shall mean an electronic payment institution approved by the Financial Supervisory Commission to operate businesses specified in Paragraph 1, Article 4 of the Act Governing Electronic Payment Institutions that involve foreign exchange business. 4. The term "company" shall mean a company organized and registered in the Republic of China pursuant to the laws of the Republic of China where it and all of its branch offices shall make declarations in its name using a Uniform Business Number assigned to it; or a branch office of a foreign company duly established and registered within the territory of the Republic of China where all branch offices of the foreign company shall be treated as one declarant and shall make declarations in the name of the first established branch office assigned with a Uniform Business Number. 5. The term "limited partnership" shall mean a limited partnership organized and registered in the Republic of China pursuant to the laws of the Republic of China where it and all of its branch units shall make declarations in its name using a Uniform Business Number assigned to it; or a branch unit of a foreign limited partnership duly established and registered within the territory of the Republic of China where all branch units of the foreign limited partnership shall be treated as one declarant and shall make declarations in the name of the first established branch unit assigned with a Uniform Business Number. 6. The term "firm" shall mean a profit-seeking business operated and registered as a sole proprietorship or partnership in accordance with the Business Registration Act of the Republic of China. 7. The term "association" shall mean an association established pursuant to the laws of the Republic of China with approval from the competent authorities. 8. The term "representative office" shall mean a representative office of a foreign company duly established within the territory of the Republic of China. 9. The term "business office" shall mean a business office of a foreign foundation recognized by the government of the Republic of China and duly established and registered within the territory of the Republic of China. 10. The term "individual" shall mean a natural person who is 18 years of age or older residing in the territory of the Republic of China and bearing a Citizen's ID Card, or a relevant Taiwan Area Resident Certificate or an Alien Resident Certificate with a validity of not less than one year from the date of issue. 11. Non-resident: (1) The term "non-resident individual" shall mean a foreign national who does not have a relevant Taiwan Area Resident Certificate or an Alien Resident Certificate, or who has a relevant residence certificate with a validity of less than one year, or a person without domestic household registration who holds a passport of the Republic of China but does not bear a Citizen's ID Card. (2) The term "non-resident legal entity" shall mean an offshore non-ROC legal entity.