1.
Issuance of Decree No. 11100667270 by the MOF on 13 December 2022: 
Notice is hereby given, for stipulating a reference list of low-tax countries or jurisdictions.

2.
Issuance of Explanatory Decree No. 11104698400 by the MOF on 13 December 2022:
An explanation of Paragraph 1 Article 20 of the “Tax Collection Act” and first sentence of Article 49 of the “Value-added and Non-value-added Business Tax Act”, which stipulates examples of the commencement date for surcharges of delinquent payment and delinquent reporting has been issued.

3.
Issuance of Decree No. 11100682640 by the MOF on 15 December 2022: 
The revisions on Paragraph 5 and Paragraph 6 of “The Directions for Information Service Provided by the Tax Collection Authority on Income and Deductions Data Inquired by Taxpayers During the Period of Filing Income Tax Return” have been issued.

4.
Issuance of Decree No. 1110197059 by the Executive Yuan on 15 December 2022:
Imported soybeans, wheat, and corn are exempted from the business tax from 1 January to 31 March 2023.

5.
Issuance of Decree No. 11100695560 by the MOF on 19 December 2022:
“The Standards on Profit-Seeking Enterprises in the 2023 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of 
Employees” has been issued.

6.
Issuance of Decree No. 11104713970 by the MOF on 21 December 2022:
Notice is hereby given that the amounts listed in the items in Paragraph 1, Article 12-1 of the Estate and Gift Tax Act are applicable to estate and gift tax cases occurring in 2023.

7.
Issuance of Decree No. 11104702140 by the MOF on 21 December 2022:
Notice is hereby given concerning the amounts of basic income, deduction from basic income while calculating the basic tax, and exemption for insurance payments received in the event of death for individual basic income under which profit-seeking enterprises and individuals are not liable for income tax in accordance with the Income Basic Tax Act in 2023.

8.
Issuance of Decree No. 11100699250 by the MOF on 21 December 2022:
Notice is hereby given concerning the amounts of exemptions, standard deductions, special deductions for salaries/wages and the disabled, tax brackets for individual income tax in 2023, and limited exemptions for retirement and severance payments received in 2023.

9.
Issuance of Decree No. 11104722760 by the MOF on 21 December 2022:
Notice is hereby given stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline, and diesel oil from 1 January to 31 March 2023.

10.
Issuance of Decree No. 11104710040 
by the MOF on 23 December 2022:
“The Pilot Directions for the Tax Collection Authority-in-Charge in Regard to Inquiring about the Income Data of Tax Year 2022 of Profit-Seeking Enterprises, Organizations or Institutions, and Offices of Professionals During the Period for the Filing of Income Tax Return” has been issued.

11.
Issuance of Decree Hua-Zong-I-Jing No. 11100111281 by the President on 30 December 2022:
The amendment to Article 12-6 of the “Commodity Tax Act ”  has been promulgated.