保險業客戶審查義務及洗錢防制之法令遵循——兼論OIU國際客戶審查

Insurer's Customer Due Diligence (CDD) and Anti-Money Laundering (AML) Compliance: With a Look at OIU's CDD

國際洗錢防制規範，係指由國際防制洗錢金融行動工作組織（FATF）所訂定的洗錢防制標準。臺灣目前雖非FATF成員國，惟自2006年起，即以亞太防制洗錢組織（APG）會員身分參與FATF會議，有遵守FATF四十項建議之義務，並即將在2018年11月接受APG第3輪反洗錢效能的相互評鑑。若國際評比欠佳，臺灣會遭到國際社會警示，並將接受國際金融反制措施之不當後果。鑑於「客戶審查義務」（Customer Due Diligence, CDD）是FATF四十項建議中最重要的建議之一，且已納入保險業內部控制及稽核制度實施辦法之法令遵循規範，本文即由探討保險業客戶審查義務之國際規範及我國監理實踐，進而論述國際保險業務分公司（OIU）管理辦法對於國際客戶審查之修正重點，文末評析OIU業務之洗錢風險並提出具體建議，俾供我國主管機關與相關單位之參考。 Financial Action Task Force (FATF) has served as the preeminent international standard-setting body responsible for protecting the global financial system from money laundrying. In stead of being a direct member of FATF, Taiwan as a member of Asia Pacific Group on Money Laundering (APG) is obliged to comply with FATF 40 Recommendations and accept the third round of AML/CFT mutual evaluation by APG in November 2018. Failing to comply with global regulations, the identified noncompliant country to which countermeasures apply would essentially be ostracized from the global financial system. The Customer Due Diligence (CDD) is one of the most important strategy in FATF 40 Recommendations, which has been incorporated in the Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises. Therefore, this paper first introduces the international regulations as well as our domestic legal compliance concerning CDD in AML/CFT regime. Secondly, it reviews the amendment on partial articles of “Regulations Governing Offshore Insurance Branches” which is mainly to reinforce the CDD measures of the Offshore Insurance Unit (OIU). Finally, the brief conclusion and suggestion of this paper are presented for the reference of policy makers and implementers.