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Risk evaluation documents shall also be made pursuant to the following provisions:ġ. When doubting the authenticity of the obtained identification information of a customer.Įvaluations of money laundering and terrorist financing risks of customers shall be performed on customer backgrounds, transaction modes, or direct sources or flows of funds. When being aware of any transaction of a customer suspected to involve money laundering or terrorist financing orģ.
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In the course of building a business relationship or conducting an occasional transaction with a customer Ģ. A certified public bookkeeper or bookkeeping and tax return filing agent shall, in any of the following conditions, evaluate the money laundering and terrorist financing risk of the customer and undertake customer due diligence measures of the customer in a risk-based approach:ġ.