洗錢防制法之發展趨勢──金融機構執行洗錢防制之實務問題

Development Trend of Money Laundering Control Act: Practical Issues of Financial Institutions to Implement Money Laundering Control

我國為強化洗錢防制及資恐防制之體質，並增進國際合作之法制建構，除於二○一六年七月二十七日公布施行資恐防制法外，並於二○一六年十二月二十八日大幅修正洗錢防制法，自二○一七年六月二十八日生效施行。目前金融監督管理委員會、法務部及相關自律組織亦展開研訂一連串之法規命令及自律規範，以完備我國洗錢防制及資恐防制之法律體系。本文首先介紹洗錢防制之相關法令及自律規範之發展趨勢及法制環境，其次則以「金融機構防制洗錢辦法」所建置之審查機制為主軸，並分析金融機構執行洗錢防制措施時所可能遭遇之實務問題。最後，則提出本文之簡要結論，俾供各界參考。

In order to strengthen the constitution of money laundering control and the terrorist financing control, and to promote the legal construction of international cooperation, not only the Terrorist Financing Control Act was promulgated on July 27, 2016, and the Money Laundering Control Act also substantially revised on December 28, 2016, and then will come into effect on June 28, 2017 in Taiwan. At present, the Financial Supervisory Commission, the Ministry of Justice and the relevant self-regulatory organizations have also drafted and set up a series of regulations and self-disciplines to improve the legal system of money laundering control and the terrorist financing control. This article first introduces the development trend and legal environment of the relevant laws and regulations of money laundering control. Secondly, it takes the review mechanism established by the draft of “regulation on financial institutions to prevent money laundering” as the main axis and analyzes the practical problems raised from the measures of money-laundering control adopted by financial institutions. Finally, the brief conclusion and suggestion of this paper are presented for the reference of policy makers and implementers.