銀行業防制洗錢暨打擊資恐之確認客戶身分實務芻議

落實防制洗錢及打擊資恐工作，具有打擊犯罪與穩定金融秩序之法益，而確認客戶身分則攸關其後執行洗錢及資恐風險抵減程序之強度。然而，由於國家法制在防制洗錢及打擊資恐議題上無法協同一致，銀行業在確認自然人客戶身分時，受囿於個人資料保護，對疑似涉及洗錢或經濟犯罪之負面新聞對象，無法直接擷取犯罪前科紀錄或公開裁判書個人資料，另在確認法人之實質受益人時，由於2018年公司法第22之1條修法時放棄定義規範實質受益人，金融機構亦無獨立客觀管道以驗證其正確性，此皆不利於銀行業履行防制洗錢及打擊資恐義務，本文將試圖探討問題所在並提出建言。

關鍵字

客戶盡職調查；實質受益人；防制洗錢；打擊資恐

並列摘要

Implementing anti-money laundering and countering terrorism financing has the legal Interests of fighting crime and maintaining financial stability, while customer due diligence is related to the strength of subsequent mitigation procedures of money laundering and terrorist financing risk. However, due to the lack of the coordination in national regime of law to prevent money laundering and combat terrorism financing, the banking Business is restricted by the protection of personal data when verifying the identity of natural person customers, and cannot directly retrieve the personal data of the criminal records or published judgments about adverse media entities suspected of being involved in money laundering or economic crimes. In addition, when verifying the beneficial owners of a legal person, since the lack of definition of the beneficial owners in the amendment of Article 22-1 of the Company Act in 2018, financial institutions also have no independent ways to verify the accuracy of the beneficial owners. Both above are not conducive to the fulfillment of the obligation of preventing money laundering and combating terrorist financing in banking business. This study will try to discuss the problems and make suggestions.