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Amendments

Title：

Offshore Banking Act Enforcement Rules  CH

Amended Date： 2025.12.12 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese

Title： Offshore Banking Act Enforcement Rules(2019.11.11)
Date：
Article 11 The term "a natural person outside the territory of the ROC" in Article 4, paragraph 1, subparagraphs 1 to 6, subparagraph 9, and subparagraph 10 of the Act means a natural person holding a passport issued by a foreign country and having no domicile in the ROC; the term "a juristic person outside the territory of the ROC" means a juristic person organized and registered under the laws of a foreign country; however, a branch legally established and registered in the ROC shall be excluded.