Regulatory Alerts2025-12-24
Directions for Banking Enterprises Assisting Customers with Foreign Exchange Receipts, Disbursements, and Transactions
The Central Bank of the Republic of China issued binding directions requiring banking enterprises to properly assist customers in declaring foreign exchange receipts, disbursements, and transactions. Last amended on December 24, 2025, the regulations mandate standardized compliance procedures and reporting protocols for financial institutions processing cross-border currency flows. These guidelines ensure accurate foreign exchange documentation and maintain regulatory oversight of international capital movements.
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Laws and Regulations Database of the Central Bank of the Republic of China-Law Content
Law Content
Title： Directions for Banking Enterprises While Assisting Customers in Declaring Foreign Exchange Receipts and Disbursements or Transactions
Announced Date： November 18, 1998
Amended Date： December 24, 2025（Effective on the same day）
Attachment
Attachment 1~4.pdf
Attachment 5.pdf
Attachment 6.pdf
Table 1~12.pdf