1.
Issuance of Decree No. 11200573390 by the MOF on 1 August 2023:
The amendments to partial articles of the “Operation Directions for Tax Payment by Credit Cards” have been issued and will become effective on 1 August 2023.
The amendments to the proviso of Subparagraph 2 of Article 3 and Article 5 of the “Operation Directions for Tax Payment by Credit Cards” have been issued and will become effective on 1 November 2023.

2.
Issuance of Decree No. 11200573391 by the MOF on 1 August 2023:
The amendment to Article 4 of the “Operation Directions for Tax Payment by Automated Teller Machine IC Cards” has been issued and will become effective on 1 November 2023.

3.
Issuance of Decree No. 11200573392 by the MOF on 1 August 2023:
The amendments to Article 3, 4 and 6 of the “Operation Directions for Tax Payment by Phone or E-transactions from Current or Savings Accounts” have been issued and will become effective on 1 August 2023.
The amendments to the proviso of Subparagraph 1 of Article 4 and Article 6 of the “Operation Directions for Tax Payment by Phone or E-transactions from Current or Savings Accounts” have been issued and will become effective on 1 November 2023.

4.
Issuance of Decree No. 11204608740 by the MOF on 9 August 2023:
The revision of the “Operation Directions for Filing Profit-Seeking Enterprise Income Tax Provisional Returns via Electronic Media” have been issued.

5.
Issuance of Explanatory Decree No. 11204517390 by the MOF on 10 August 2023:
The stipulation pursuant to Article 24 and 32 of the “Income Tax Act”, which stipulates relevant rules for recognizing expenses of stocks or other equity commodities issued or given by subordinate companies as bonus or compensation for employees of controlling companies has been issued.

6.
Issuance of Explanatory Decree No. 11204603090 by the MOF on 11 August 2023:
The stipulation pursuant to Article 69 of the “Income Tax Act”, which stipulates relevant rules that profit-seeking enterprises affected by COVID-19 may be exempted from making the provisional payment of profit-seeking enterprise income tax in 2023 has been issued.

7.
Issuance of Decree No. 11204605120 by the MOF on 14 August 2023:
The “Regulations Governing Securities Transaction in the Warrant Hedging Account Eligible for the Tax Rate Referred to in Paragraph 1 of Article 2-3 of the Securities Transaction Tax Act” has been issued.

8.
Issuance of Decree No. 11200635530 by the MOF on 17 August 2023:
The amendment to Article 4 of the “Regulations for Departmental Affairs of the Taxation Administration, Ministry of Finance” has been issued.