1.
Issuance of Explanatory Decree No. 11100584750 by the MOF on 9 June 2022:
An explanation of Article 14-8 of the “Income Tax Act” which stipulates if an individual who is refunded or deducted from the tax payable due to repurchase of another house and land as self-use residence does not maintain his (or her) household registration at the repurchasing house within 5 years from the day of repurchase under certain conditions, he (or she) may not have to pay back the amount of refunded or deducted tax has been issued.

2.
Issuance of Explanatory Decree No. 11104590780 by the MOF on 9 June 2022:
The explanatory decree No. 0890456654 by the MOF on 26 September 2000, and the relevant part of the aforesaid decree stipulated in the explanatory decree No. 10004502440 by the MOF on 1 March 2011, have been abolished.

3.
Issuance of Decree No. 11104594890 by the MOF on 13 June 2022:
The amendments to the “Regulations Governing the Organization of the Real Estate Assessment Committee” have been issued.

4.
Issuance of Decree No. 11104565030 by the MOF on 22 June 2022:
The amendments to the “Reference Table for Fines and Multiples of Punishments” under Articles 44 and 45 of the Estate and Gift Tax Act have been issued.

5.
Issuance of Explanatory Decree No. 11100506610 by the MOF on 22 June 2022: 
An explanation of Paragraph 1, Article 28 of the “Vehicle License Tax Act” regarding the fine for which tax has not been paid after expiration of the period for delayed payment, but the violator continues to use the vehicle on public roads has been issued.

6.
Issuance of Decree No. 11100579090 by the MOF on 27 June 2022:
The “Directions for Financial Institutions Providing High-Frequency Transaction Information of Personal Financial Accounts for Tax Authority” has been issued.

7.
Issuance of Decree No. 11100611820 by the MOF on 30 June 2022:
The amendments on partial provisions of the “Guidelines for the Service of Pre-Calculation of Estate Tax Returns,” the amendments of the “Operation Directions for Providing One-stop Service for Inquiry of the Financial Heritage Information of the Decedent Applicable to the Tax Collection Authorities,” and the amendments to Articles 4 and 6 of the “Directions for Taxpayer of the Estate Tax Inquiring about the Property Information of the Decedent” have been issued and will become effective on 1 July 2022.