An alert account (警示帳戶) is a deposit account that a court, a prosecutors office or a judicial police agency has reported to the bank in a criminal investigation. Once it is reported, the bank must suspend all transaction functions of the account and return incoming money directly to the remitting bank, and your other deposit accounts (at any bank, not only the same one) become "derivative restricted accounts" (衍生管制帳戶) that cannot use an ATM card, online transfers or electronic payment. Under Article 9 of the measures for managing deposit accounts and suspected illegal or obviously abnormal transactions (存款帳戶及其疑似不法或顯屬異常交易管理辦法, "the management measures" below), the alert period runs from the time of the report and lapses automatically after 2 years; if the original reporting agency wants to extend it, it is limited to 1 extension of 1 year. To lift it early, you must go in person to the responsible police agency with supporting documents, using the criminal investigation bureau's application form for lifting an alert account (民眾解除警示帳戶申請書); if the account was handed to someone else (job hunting, a loan agent, account rental and so on), it can be lifted only after the court decision in the case becomes final.
Note: The management measures were last amended on August 31, 2026 (order 金管銀法字第 11502724121 號, which amended Articles 4, 5 and 9 to 11 and deleted Article 7). After the the money laundering control act (洗錢防制法) was fully amended on July 31, 2024, the rule against handing over or providing an account without justifiable reason is in Article 22 (when it was added in June 2023 it was Article 15-2). If someone calls to say your account is involved in money laundering and tells you to move your money to a "supervised" account, hang up first and then call 165 yourself to verify. Whether any particular case breaks the law is decided by prosecutors and courts.
How Alert Accounts, Derivative Restricted Accounts and Suspicious Accounts Differ
| Type | How it arises | Restrictions |
|---|
| Alert account (Category 1) | A court, prosecutors office or judicial police agency reports it to the bank for a criminal investigation | All transaction functions are suspended; incoming money is returned to the remitting bank (Article 5 of the management measures) |
| Derivative restricted account (Category 1) | The other deposit accounts that the holder of an alert account has at any bank | ATM card, voice-banking transfer, online transfer and other electronic payment functions are suspended and incoming money is returned; for counter withdrawals, transfers and remittances the bank may require proof that the transaction is reasonable, and may refuse if you cannot explain it (new in August 2026) |
| Fake account opening (Category 1) | An account opened with forged documents or in someone else's name | The bank notifies the judicial police agency, the investigation bureau (調查局) and the joint credit information center (聯徵中心), and closes out the account |
| Category 2 suspicious account | For example opening accounts or setting up designated transfer accounts frequently in a short period, many small transfers in and out that look like testing, sudden abnormal transactions on an account that has been inactive for a long time, a phone number identical to that of an alert account at the same bank where criminal use is suspected, or the bank learning that the holder has been reported as a missing person, among 13 patterns in all | The bank verifies and keeps monitoring; where illegal use is suspected it may notify the judicial police agency and take some or all of the Category 1 measures; in serious or urgent cases it may notify the Taiwan high prosecutors office (臺灣高等檢察署) |
| Accounts of people cautioned (告誡) by the police under Article 22 of the the money laundering control act | Handing over or providing an account for someone else to use without justifiable reason | For 5 years from the date of the caution: for each account, ATM transfers and withdrawals are each capped at NT$10,000 per day; online banking, mobile banking and linking to any payment services may not be used; for electronic payment accounts, payments are limited to NT$30,000 per month and small remittances to NT$10,000 per day (paying electricity, water and gas bills, taxes, fines and so on is not restricted) |
In addition, if the money in an account has already been seized or frozen and the account is then also reported as an alert account, it is still treated as an alert account, but the seized money is handled first under the seizure order (Article 8 of the management measures).
Why Accounts Get Flagged: Common Causes and How to Get Release
The instructions for the criminal investigation bureau's application form for lifting an alert account (applicable from October 15, 2021) sort release situations into several categories, which also roughly correspond to the reasons accounts get flagged:
| Situation | How it is lifted | Where to apply |
|---|
| The account received fraud proceeds, and the case has finished investigation or trial | Attach a non-prosecution decision or a not-guilty judgment, or a judgment together with proof that the sentence has been carried out, a receipt for payment of the fine, proof that the conditions of deferred prosecution or a suspended sentence have been fulfilled, and so on | The investigation team (偵查隊) of a local police precinct (警察分局), or the criminal investigation corps (刑事警察大隊) of the city or county police department (single window) |
| Flagged over an ordinary commercial dispute, or the account was used by others although you never handed it over | Bring supporting documents and take part in the investigation; the flag is lifted once the police judge that the account is not at risk of continued use for fraud and record this in the written statement; you may be asked for a settlement agreement, remittance proof, chat records or shipping proof | The investigation team of the police precinct with jurisdiction over the case |
| You handed the account to someone else for job hunting, a loan agent, account rental or similar reasons | The previous row does not apply; release only after the court decision in the case becomes final | Same as above, handled according to the court's decision |
| An account was opened in your name by someone else | Bring identity documents and your credit report from the joint credit information center | The investigation team of the police precinct at your place of household registration (戶籍地) |
| The account was misused without your knowledge | Bring supporting documents and take the initiative to be investigated, so that what happened is clarified | The investigation team of the police precinct at your place of household registration (or where your company is located) |
| The flag was set by mistake | Bring supporting documents and ask for clarification; if the agency that set the flag finds the mistake itself, it can send an official letter directly to the bank to lift it | The investigation team of the police precinct, or the criminal investigation corps of the police department, that set the flag, or the precinct at your place of household registration or current residence |
| Company account (including virtual accounts) | Lifted after the investigation finds that the company operates normally and is not directly involved in fraud | The investigation team of the police precinct where the company is located |
| The flag has run 2 years (or the extension has expired) | It lapses automatically; no application is needed | - |
The application form must be filed in duplicate, and the account holder (or an agent) must go in person to the police agency; one copy stays with the police unit and the other goes to the bank that was notified, which records the release. Article 9, paragraph 2 of the management measures also says that if an account holder has questions about the flag, they should contact the agency that reported it, and the bank should provide assistance when necessary, so the bank counter usually cannot lift the flag for you.
While the Flag Lasts: Up to 3 Years, and What Happens to the Money in the Account
- Duration: counted from the time of the report, the flag lapses automatically after 2 years; if the original reporting agency wants to keep the account flagged, it must report again before the period ends, and an extension is limited to 1 time of 1 year (Article 9). The bank may lift the restrictions only on the original reporting agency's notice or when the period expires (Article 10).
- Fraud money in the account: for alert accounts reported on or before March 31, 2025, if the bank confirms a fraud case and the account still holds unwithdrawn money remitted by victims, it contacts the account holder to negotiate repayment; if it cannot reach the holder, the victim can apply with proof of identity, a case-acceptance certificate issued by the judicial police agency and a signed statement, and the bank returns the money counting back from the last deposit (Article 11). For accounts reported on or after April 1, 2025, the measures that financial institutions and virtual asset service providers must follow to prevent fraud (金融機構及提供虛擬資產服務之事業或人員防制詐欺犯罪危害應遵循事項辦法) apply instead.
- No new accounts: while other accounts remain flagged and not yet released, banks must refuse to open an account; the exceptions are opening an account for salary transfers with proof of employment, a loan applied for from the bank that is approved and disbursed, or where other laws provide otherwise (Article 13, paragraph 2, item 5). A new account opened under an exception is still a derivative restricted account.
Legal Liability for Mule Accounts
Article 22, paragraph 1 of the the money laundering control act says that no one may hand over or provide for another person's use an account that they or someone else opened at a financial institution, or an account number applied for with a virtual asset or third-party payment provider; the exceptions are cases consistent with ordinary commercial or financial transaction practice, or based on a relationship of trust between relatives or friends or other justifiable reasons.
| Situation | Legal consequence | Provision |
|---|
| Handing over or providing an account without justifiable reason (first time) | A formal caution imposed by the police agency of the special municipality, county or city government | the money laundering control act, Article 22, paragraph 2 |
| Agreeing to or receiving payment in return (for example "renting out an account" for money) | Imprisonment of up to 3 years or detention, and/or a fine of up to NT$1,000,000 | Article 22, paragraph 3, item 1 |
| A total of 3 or more accounts handed over or provided | Same as above | Article 22, paragraph 3, item 2 |
| Doing it again within 5 years after being cautioned | Same as above | Article 22, paragraph 3, item 3 |
| Accounts of people who were cautioned or who violated the rule | Financial institutions must suspend them, restrict their functions or close them within a set period; the subordinate regulation sets it at 5 years | Article 22, paragraphs 5 and 6, and Article 4 of the measures on suspending or restricting account functions or closing accounts (帳戶帳號暫停限制功能或逕予關閉管理辦法) |
In addition, if prosecutors find that you knowingly provided the account to a fraud ring, you may also face aiding and abetting under Article 30 of the criminal code (刑法) together with fraud under Article 339 (the statutory penalty for the principal offender of fraud is imprisonment of up to 5 years or detention, and/or a fine of up to NT$500,000; an accessory may receive a reduced sentence), or the money laundering offense under Article 19 of the the money laundering control act; whether any offense is established is decided by prosecutors and courts.
What to Do in Taipei and New Taipei
- First confirm you are really flagged (this article's suggestion): ask the bank holding the account directly why it is restricted and ask the bank to tell you which agency reported it; do not believe unknown callers who talk about a "supervised account". For scam recognition see how to tell scam texts and calls apart, and for what each reporting line is used for see how 110 and 165 differ.
- Residents of Taipei and New Taipei follow the situations in the table above and go to the investigation team of the responsible police precinct under the Taipei City Police Department (臺北市政府警察局) or the New Taipei City Police Department (the precinct that set the flag, or the one for your place of household registration or current residence); the application form can be downloaded from the criminal investigation bureau's website under "申辦事項及電子表單－申請與查詢".
- The credit report from the joint credit information center that is needed when someone opened an account in your name can be viewed online, or applied for in person at 1st floor, No. 2, Section 1, Chongqing South Road, Zhongzheng District, Taipei City; public hotline 02-2316-3232. For ways to prevent lost identity documents from being misused, see the checklist for reporting a lost wallet.
FAQ
When is an alert account released automatically?
The flag lapses automatically after 2 years from the time of the report; if necessary, the original reporting agency can report again before the period ends to extend it, but only 1 time for 1 year, so the maximum is 3 years. Once the period expires the bank can lift the restrictions, and you do not need to apply separately.
If my account is flagged, can my salary still be transferred in?
Money remitted into an alert account is returned to the remitting bank. While other accounts are still flagged, banks in principle refuse to open a new one, but someone who opens an account for salary transfers and presents proof of employment is an exception; that new account is still a derivative restricted account, which cannot use an ATM card, online transfers or electronic payment, so it must be used at the counter.
Is it illegal to lend my account to a family member?
Article 22 of the the money laundering control act excludes cases "based on a relationship of trust between relatives or friends or other justifiable reasons". Providing an account without justifiable reason is first met with a caution from the police; if you receive payment in return, provide 3 or more accounts, or do it again within 5 years after being cautioned, the penalty is imprisonment of up to 3 years or detention, and/or a fine of up to NT$1,000,000.
I gave my passbook and ATM card to a "loan agent" and the account was flagged. Can it be lifted first?
According to the instructions for the criminal investigation bureau's release application form, an account flagged after being handed to someone else for job hunting, a loan agent, account rental or similar reasons is not covered by the rule that allows release after an investigation; you must wait until the court decision in the case becomes final (for example non-prosecution, acquittal or the sentence having been carried out) before you can apply for release with the required documents.
What if an account opened in my name by someone else became an alert account?
Bring identity documents and your credit report from the joint credit information center to the investigation team of the police precinct at your place of household registration, explain the situation, and ask for help with the investigation and for the flag to be lifted.
Last updated: 2026-11-03
This article was compiled by SOSfix editors from public information and is for general reference only; for your own case, contact the original reporting police agency, the precinct investigation teams under the Taipei City Police Department or the New Taipei City Police Department, or call the 165 anti-fraud hotline.
Sources
- National laws and regulations database (全國法規資料庫): management measures for deposit accounts and suspected illegal or obviously abnormal transactions (amended August 31, 2026, verified 2026-11-02) (in Chinese): Article 3 definitions of alert and derivative restricted accounts, Article 4 the two categories of account patterns, Article 5 measures, Article 8 seizure takes priority, Article 9 the 2-year period and one 1-year extension, Article 10 release, Article 11 return of remaining funds and the April 1, 2025 dividing line, Article 13 refusal to open accounts and the exceptions.
- Financial supervisory commission (金融監督管理委員會): amendment of some articles of the management measures (August 31, 2026 order 金管銀法字第 11502724121 號, with the general explanation and comparison table, verified 2026-11-02) (in Chinese): this amendment changed Articles 4, 5 and 9 to 11 and deleted Article 7; counter transactions on derivative restricted accounts may be refused, Category 2 accounts may be reported to the high prosecutors office, and the dividing line between old and new rules.
- National laws and regulations database: the money laundering control act (amended July 31, 2024, verified 2026-11-02) (in Chinese): Article 19 the money laundering offense, and Article 22 on handing over or providing accounts: the caution, the penalties and the account restrictions.
- National laws and regulations database: legislative history of the the money laundering control act (data current to October 22, 2026, verified 2026-11-02) (in Chinese): Article 15-2 was added on June 14, 2023; the full text of 31 articles was amended and promulgated on July 31, 2024.
- National laws and regulations database: measures on suspending or restricting account functions or closing accounts under Article 22, paragraph 6 of the the money laundering control act (amended May 1, 2025, verified 2026-11-02) (in Chinese): Article 4 the 5-year restriction period, Article 6 ATM limit of NT$10,000 per day, ban on online banking and payment linking, electronic payment limits of NT$30,000 per month and NT$10,000 per day, with utility bills and taxes excluded.
- Criminal investigation bureau, National Police Agency (刑事警察局): FAQ "How to lift an alert account?" (updated November 2, 2026, verified 2026-11-02) (in Chinese): apart from automatic release on expiry, download the application form, file it in duplicate, and go in person to the responsible police agency.
- Criminal investigation bureau, National Police Agency: application form for lifting an alert account and its instructions (applicable from October 15, 2021, verified 2026-11-02) (in Chinese): release reason codes, documents to attach once a court decision is final, accounts opened in another's name, misuse, mistaken flags, transaction disputes, job hunting or loan agents requiring a final decision, and the receiving units for company accounts.
- National laws and regulations database: criminal code of the Republic of China (amended July 22, 2026, verified 2026-11-02) (in Chinese): Article 30 accessories, Article 339 statutory penalties for fraud.
- Joint credit information center (財團法人金融聯合徵信中心): how to obtain a credit report (verified 2026-11-02) (in Chinese): viewing online, the in-person address and the public hotline.
