Taiwan is mid-transition from an AML-registration-only regime to a comprehensive licensing statute. The Legislative Yuan passed the Virtual Asset Service Act (VASA) in its third reading on 2026-06-30, moving VASP oversight from money-laundering registration to full FSC licensing, but as of this research pass the Act's effective date has not yet been set by the Executive Yuan and presidential promulgation status requires further verification. The currently operative, in-force regime remains the AML registration system administered under the Money Laundering Control Act and its implementing measures.
Absence reason not determinableNo sub-brief exists and the JID records no gap or review marker explaining why. The renderer will not invent a reason.
No periodic updates recorded against this sub-brief.
Sources and findings (5)
T?source not recordedM5bindingenacted not yet effective
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Taiwan's token taxonomy remains AML/securities-driven rather than a bespoke classification statute. Security-token-offering (STO) platforms have been required since 2021 to hold a securities dealer license and comply with securities-sector AML/CFT rules, while general virtual assets such as Bitcoin are explicitly excluded from legal-tender/authorized-financial-product status yet remain within AML scope. The newly enacted VASA introduces defined VASP service categories (exchange, trading platform, transfer, custody, underwriting, lending and other) and a distinct stablecoin category, but detailed implementing sub-regulations on token typology have not yet been published.
Absence reason not determinableNo sub-brief exists and the JID records no gap or review marker explaining why. The renderer will not invent a reason.
No periodic updates recorded against this sub-brief.
Sources and findings (4)
T?source not recordedM4bindingin force
T?source not recordedM3bindingin force
T?source not recordedM5bindingenacted not yet effective
The Act's seven statutory VASP categories include a lending-service provider (借貸商), giving Taiwan an explicit regulatory hook for DeFi-adjacent lending activity once the Act takes effect. Staking, mining, node operation, validator activity, DEX operation and tokenization are not separately addressed in either the current AML-registration regime or the newly enacted VASA text surfaced in this research pass.
Absence reason not determinableNo sub-brief exists and the JID records no gap or review marker explaining why. The renderer will not invent a reason.
No periodic updates recorded against this sub-brief.
Sources and findings (3)
T?source not recordedM4bindingenacted not yet effective
The Virtual Asset Service Act establishes Taiwan's first dedicated stablecoin regime: domestic issuance requires prior consent from the Central Bank of the Republic of China (Taiwan) and permission from the FSC, issuers must maintain 100% reserve assets delivered into trust, and are subject to periodic audit and information-disclosure obligations. As of the most recent verifiable status, the currency peg (USD vs. NTD) for Taiwan's first regulated stablecoin remained undecided, and implementing stablecoin-specific sub-regulations were expected to follow enactment within roughly six months.
Absence reason not determinableNo sub-brief exists and the JID records no gap or review marker explaining why. The renderer will not invent a reason.
No periodic updates recorded against this sub-brief.
Sources and findings (5)
T?source not recordedM5bindingenacted not yet effective
T?source not recordedM5bindingenacted not yet effective
T?source not recordedM4bindingenacted not yet effective
Consumer-protection obligations currently rest on the FSC's 2023 Guiding Directions and industry self-regulation, requiring segregation of customer assets, transaction transparency, and internal-control assurance; the FSC's 2026 examination priorities specifically flag verification that virtual-asset custodians properly segregate client assets from proprietary assets. The Act reinforces these obligations with statutory civil-liability provisions for VASPs toward customers, though implementing detail (e.g., complaint-handling procedures, suitability standards) is still being developed via sub-regulation and self-regulatory-association rules.
Absence reason not determinableNo sub-brief exists and the JID records no gap or review marker explaining why. The renderer will not invent a reason.
No periodic updates recorded against this sub-brief.
Sources and findings (4)
T?source not recordedM4bindingin force
T?source not recordedM3bindingin force
T?source not recordedM4bindingenacted not yet effective
No Taiwan-specific primary-source statute or FSC/Ministry of Finance circular addressing crypto-asset capital gains, income tax, VAT/GST, withholding, or crypto-specific reporting obligations was located in this research pass. Anecdotal secondary reporting indicates that Taiwanese exchanges treat trading-fee revenue as ordinary taxable business income for invoicing purposes (Uniform Invoice Lottery participation), but this does not establish a settled individual capital-gains or income-tax regime for token holders. This module is flagged as a research gap requiring primary-source escalation to Taiwan's Ministry of Finance / National Taxation Bureau.
Absence reason not determinableNo sub-brief exists and the JID records no gap or review marker explaining why. The renderer will not invent a reason.
No periodic updates recorded against this sub-brief.
Overseas virtual-asset service providers soliciting business in Taiwan have been required to establish a locally incorporated company or branch under the Company Act and complete AML registration before conducting operations; unregistered offshore platforms may not solicit Taiwanese customers. Separately, Taiwan's strict controls on exporting New Taiwan Dollars offshore are a live design constraint on whether Taiwan's first regulated stablecoin will be NTD- or USD-pegged, creating an indirect cross-border-transfer consideration for stablecoin issuance rather than a settled rule.
Absence reason not determinableNo sub-brief exists and the JID records no gap or review marker explaining why. The renderer will not invent a reason.
No periodic updates recorded against this sub-brief.
AML/CFT obligations for Taiwanese VASPs (KYC/CDD, travel rule, SAR/STR reporting, sanctions screening, record-keeping, risk assessment) are governed by the Money Laundering Control Act and FSC implementing measures. Per crypto-baseline module subscription rules, this jurisdiction's AML/CFT substance is carried by the shared FIM `aml_ctf` module rather than being re-asserted here; this module is emitted as a scope placeholder only.
Absence reason not determinableNo sub-brief exists and the JID records no gap or review marker explaining why. The renderer will not invent a reason.
No periodic updates recorded against this sub-brief.
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