金融機構依本辦法規定取得帳戶持有人之自我證明文件. 以辨識帳戶持有人為稅務居住者之國家/地區。金融機 構依法可能將本同意書及該帳戶其他資訊提供中華民國稅捐稽徵機關，經由政府間協定進行稅務目的金融帳戶資訊交換，提供他方國家/地區稅捐稽徵機關。
金融機構依本辦法規定取得帳戶持有人之自我證明文件. 以辨識帳戶持有人為稅務居住者之國家/地區。金融機構依法可能將本同意書及該帳戶其他資訊提供中華民國稅捐稽徵機關，經由政府間協定進行稅務目的金融帳戶資訊交換，提供他方國家/地區稅捐稽徵機關。 Under the Regulations, FIs obtain a self-certification form from the Account Holder to determine the country(ies)/jurisdiction(s) in which the Account Xxxxxx is a tax resident. The FIs may be legally obliged to pass on the information in this form and other financial information with respect to the account to the tax authorities of the Republic of China (Taiwan) (“ROC”) and they may exchange this information with tax authorities of another country(ies)/jurisdiction(s) pursuant to intergovernmental agreements to exchange financial account information for tax purposes.