1.
Issuance of Explanatory Decree No. 11400600080 by the MOF on 5 November 2025:
An explanation stipulating that the public housing acquired by the National Housing and Urban Regeneration Center that is non-departmental public bodies for the purpose of carrying out social housing tasks as instructed by the Ministry of the Interior is of a public-interest nature. Therefore, it can be exempt from deed tax in accordance with Subparagraph 1, Article 14 of the Deed Tax Act has been issued.

2.
Issuance of Decree No. 11404638690 by the MOF on 10 November 2025:
The amendment to the “Regulations Governing Income Computation and Filing of Tax Incentives for Venture Capital Businesses of Limited Partnership” has been issued.

3.
Issuance of Decree No. 11404028490 by the MOF and Decree No. 11451036000 by the MOEA on 12 November 2025:
The amendment to the “Regulations on Commodity Tax Reduction and Refund for the Purchase of New Small Cars/Motorcycles, and for the Purchase of New Cars/Motorcycles upon Scrapping or Exporting Used Cars/Motorcycles” has been issued. 

4.
Issuance of Decree No. 11404634280 by the MOF on 12 November 2025:
The amendments to the explanatory decree No. 09404526180 by the MOF on 1 June 1995 and another 6 decrees have been issued; the explanatory decree No. 34092 by the MOF on 31 May 1971 and another 13 decrees have been abolished.

5.
Issuance of Decree No. 1141031473 by the Executive Yuan on 14 November 2025:
The amendments to Articles 8 and 11 of the “Commodity Tax Act” were promulgated on 19 August 2025 and came into force on 1 January 2026.

6.
Issuance of Decree No. 11404664830 by the MOF on 19 November 2025:
Notice is hereby given for the year of 2026 concerning the amounts of basic income exempted from income basic tax for a profit-seeking enterprise and an individual, the amounts deductible from basic income for the purpose of calculating the income basic tax for a profit-seeking enterprise and an individual, and the amount of insurance death payment that is excluded from the basic income of an individual.

7.
Issuance of Decree No. 11404640670 by the MOF on 26 November 2025:
The “Directions for Commodity Tax Exemption for Beverages With No Added Sugar” has been issued and came into force on 1 January 2026.

8.
Issuance of Decree No. 11400647270 by the MOF on 27 November 2025:
Notice is hereby given concerning the amount of basic living expenses for an individual in 2025.

9.
Issuance of Decree No. 11404664070 by the MOF on 27 November 2025:
Notice is hereby given concerning the amounts of exemptions, standard deductions, special deductions for employment income and the disabled, tax brackets for individual income tax in 2026, and limited exemptions for retirement and severance payments received in 2026.

10.
Issuance of Decree No. 11404671540 by the MOF on 27 November 2025:
Notice is hereby given that the amounts listed in the subparagraphs in Paragraph 1, Article 12-1 of the Estate and Gift Tax Act are applicable to estate and gift tax cases occurring in 2026.