虛擬通貨的洗錢防制監管疆域與國際標準──評我國「虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法」

The Regulatory Perimeter for Crypto-Asset Anti-Money Laundering Regulations and International Standards: Comments on Taiwan’s“Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Enterprises Handling Virtual Currency Platform or Transaction”

虛擬通貨引發的洗錢風險，於近期已引起國際與我國的關注，FATF建議對此議題已設有完整的國際標準，我國虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法亦於2021年7月1日起正式施行，開啟我國的虛擬通貨洗錢防制法制。本文比較FATF的國際標準與我國現行規定後，指出我國不論在虛擬通貨或虛擬通貨業者的監管疆域部分，均與FATF的國際標準存在若干出入，可能影響我國未來的APG相互評鑑結果。因此本文以FATF於2021年10月公告的更新指引內容為基礎，提出我國在立法論與解釋論上可加以調整之處，期待主管機關利用近期法務部提出洗錢防制法修正草案的機會，一併調整現行規定，以期與虛擬資產洗錢防制的國際標準相調和。

The money laundering risk associated with virtual asset has recently received international and domestic attention. The FATF Recommendations has established comprehensive international standards for this issue. In Taiwan, the Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Enterprises Handling Virtual Currency Platform or Transaction has also been enforced since July 1, 2021, marking the launch of anti-money laundering laws for crypto-asset in Taiwan. In this paper, after comparing Taiwan’s current regulations with FATF’s international standards, I point out that the regulatory perimeters for virtual currencies and virtual currency businesses in Taiwan actually depart from that under FATF’s international standards, which might affect the APG mutual evaluation result for Taiwan in the future. In light of this, I propose the adjustments to be made for Taiwan’s current laws based on the updated guidance promulgated by FATF in October 2021. It is anticipated that regulators may take advantage of the recent initiative to amend Money Laundering Control Act proposed by the Ministry of Justice and revise current regulations to align with the international standards for controlling money laundering associated with virtual asset.