Laws and Regulations Database of the Central Bank of the Republic of China(Taiwan)

Article 18-2

　When financial institutions or other enterprises which are authorized to 
engage in foreign exchange business receive counterfeit or altered national 
currency or foreign currency, they shall retain, void and destroy those 
currencies, save that suspicion of criminal involvement shall be reported to the 
judicial authority. Regulations on handling counterfeit or altered currency 
shall be prescribed by the Bank.