Notice of Proposed Enactment of Eight Regulations Governing Virtual Asset Service Providers

Notice of Proposed Enactment of the "Regulations Governing the Establishment of Virtual Asset Service Providers," "Regulations Governing the Management of Responsible Persons and Business Personnel of Virtual Asset Service Providers," "Regulations Governing the Management of Virtual Asset Service Providers," "Regulations Governing the Establishment of Internal Control and Audit Systems by Virtual Asset Service Providers," "Regulations Governing the Outsourcing of Operations by Virtual Asset Service Providers," "Regulations Governing the Management of Virtual Asset Accounts and Suspected Illegal or Clearly Abnormal Transactions," "Regulations Governing the Preparation and Filing of Financial Reports by Virtual Asset Service Providers," and "Regulations Governing the Management of Virtual Asset Service Provider Trade Associations." (Jin Guan Zheng Quan Zi No. 1150385338)--Comment Period: 2026.11.6~2026.12.16

2026-11-06

Financial Supervisory Commission Announcement

Date of Issuance: 6 November 115 ROC
Document Number: Jin Guan Zheng Quan Zi No. 1150385338

Attachments:

Subject: Notice of Proposed Enactment of the "Regulations Governing the Establishment of Virtual Asset Service Providers," "Regulations Governing the Management of Responsible Persons and Business Personnel of Virtual Asset Service Providers," "Regulations Governing the Management of Virtual Asset Service Providers," "Regulations Governing the Establishment of Internal Control and Audit Systems by Virtual Asset Service Providers," "Regulations Governing the Outsourcing of Operations by Virtual Asset Service Providers," "Regulations Governing the Management of Virtual Asset Accounts and Suspected Illegal or Clearly Abnormal Transactions," "Regulations Governing the Preparation and Filing of Financial Reports by Virtual Asset Service Providers," and "Regulations Governing the Management of Virtual Asset Service Provider Trade Associations."

Legal Basis: Article 154, Paragraph 1 of the Administrative Procedure Act.

Matters Announced:

• 1. Enacting Authority: Financial Supervisory Commission.

• 2. Legal Basis: Article 7, Paragraph 5; Article 8, Paragraph 3; Article 11, Paragraphs 1 and 2; Article 12, Paragraph 1; Article 13, Paragraph 2; Article 14; Article 15, Paragraph 1; Article 17, Paragraph 2; Article 20, Paragraph 3; Article 21; Article 22, Paragraph 2; Article 23, Paragraphs 1 and 4; Article 25, Paragraphs 1 and 2; Article 26, Paragraph 4; Article 28, Paragraph 2; Article 30, Paragraph 1; Article 35; and Article 43, Paragraph 6 of the Virtual Asset Service Act.

• 3. The drafts of the "Regulations Governing the Establishment of Virtual Asset Service Providers," "Regulations Governing the Management of Responsible Persons and Business Personnel of Virtual Asset Service Providers," "Regulations Governing the Management of Virtual Asset Service Providers," "Regulations Governing the Establishment of Internal Control and Audit Systems by Virtual Asset Service Providers," "Regulations Governing the Outsourcing of Operations by Virtual Asset Service Providers," "Regulations Governing the Management of Virtual Asset Accounts and Suspected Illegal or Clearly Abnormal Transactions," "Regulations Governing the Preparation and Filing of Financial Reports by Virtual Asset Service Providers," and "Regulations Governing the Management of Virtual Asset Service Provider Trade Associations" are attached. This case is also posted on the "Draft Announcements" webpage of the Financial Supervisory Commission's "Competent Authority Regulations Query System" website (URL: https://law.fsc.gov.tw/DraftForum.aspx).

• 4. In consideration that the content of this enactment has been fully communicated and consensus reached with virtual asset service providers and relevant interested parties, the regulatory comment period is hereby shortened. Any person with any opinions or suggested amendments regarding the content of this announcement shall state their opinions or make inquiries within 40 days from the day following the publication of this announcement in the gazette:

  • (1) Handling Unit: Securities and Futures Bureau, Financial Supervisory Commission

  • (2) Address: No. 85, Sec. 1, Xinsheng South Road, Taipei City

  • (3) Contact Persons: Auditor Wang, Auditor Cheng, Specialist Kuo, Associate Researcher Chang

  • (4) Telephone: (02) 2774-7258, 2774-7266, 2774-7395, 2774-7475

  • (5) Fax: (02) 8773-4411

  • (6) Email: cawang@sfb.gov.tw, chcheng@sfb.gov.tw, yuchi755@sfb.gov.tw, zoey@sfb.gov.tw

Related Attachments

• 01 Draft Regulations Governing the Establishment of Virtual Asset Service Providers

• 02 Draft Regulations Governing the Management of Responsible Persons and Business Personnel of Virtual Asset Service Providers

• 03 Draft Regulations Governing the Management of Virtual Asset Service Providers

• 04 Draft Regulations Governing the Establishment of Internal Control and Audit Systems by Virtual Asset Service Providers

• 05 Draft Regulations Governing the Outsourcing of Operations by Virtual Asset Service Providers

• 06 Draft Regulations Governing the Management of Virtual Asset Accounts and Suspected Illegal or Clearly Abnormal Transactions

• 07 Draft Regulations Governing the Preparation and Filing of Financial Reports by Virtual Asset Service Providers

• 08 Draft Regulations Governing the Management of Virtual Asset Service Provider Trade Associations