1.
Issuance of Decree Hua-Zong-1-Yi No. 11200036451 by the President on 3 May 2023:
“Organization Act of the Department of Taxation Administration of the Ministry of Finance” has been abolished.

2.
Issuance of Explanatory Decree No. 11204501720 by the MOF on 4 May 2023:
The explanatory decree No. 0910456120 by the MOF on 1 November 2002 has been abolished.

3.
Issuance of Decree No. 11204518490 by the MOF on 8 May 2023:
“Directions for Tax Bill Consolidation of Vehicle License Tax” has been issued and will become effective on 1 July 2023.

4.
Issuance of Explanatory Decree No. 11104712120 by the MOF on 8 May 2023:
An explanation of Article 8 of the “Commodity Tax Act”, which stipulates simplified procedures for exemption from the commodity tax on imported pure natural fruit/vegetable juice, has been issued.

5.
Issuance of Decree Hua-Zong-I-Jing No. 11200038311 by the President on 10 May 2023:
The amendments to partial articles of the “Securities Transaction Tax Act” have been promulgated.

6.
Issuance of Explanatory Decree No. 11204543460 by the MOF on 18 May 2023:
A profit-seeking enterprise, that computes the amount of provisional tax payment based on the operating income incurred for the first six months of the current year in accordance with Paragraph 3 of Article 67 of “Income Tax Act”, may be exempted from computing provisional investment income by Article 43-3 of the aforesaid Act.

7.
Issuance of Explanatory Decree No. 11200561171 by the MOF on 19 May 2023: 
Explanation of Article 11 of the “Value-added and Non-value-added Business Tax Act” stipulates the scope of core business income for Managed Futures Enterprises and Futures Advisory Enterprises.

8.
Issuance of Decree No. 11200561170 by the MOF on 19 May 2023:
The amendment to “Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses” has been issued.

9.
Issuance of Decree No. 1125010554 by the Executive Yuan on 26 May 2023:
Imported soybeans, wheat, and corn are exempted from the business tax from 1 July to 31 December 2023.

10.
Issuance of Decree No. 11104713420 by the MOF on 29 May 2023: 
The amendment to the “Directions for the Examination of Foreign Profit-seeking Enterprises Applying for the Calculation of Income According to Paragraph 1of Article 25 of the Income Tax Act” has been issued.

11.
Issuance of Decree No. 11204586430 by the MOF on 31 May 2023:
Notice is hereby given stipulating a temporary reduction of tax amounts of commodity tax on gasoline and diesel oil from 1 July to 30 September 2023, and on Portland I cement from 1 July to 31 December 2023.