1.
Issuance of Explanatory Decree No. 11300697020 by the MOF on 6 March 2025:
An explanation of the “House Tax Act” on houses next to each other that are connected through or combined into one and complete household registration in only one house may be subject to the tax rates for self-use residence.
2.
Issuance of Decree No. 11404507320 by the MOF on 12 March 2025:
The amendments to partial articles of the “Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents” have been issued.
3.
Issuance of Decree No. 11304652342 by the MOF on 17 March 2025:
The “Standards for Costs and Necessary Expenses for Private Cram Schools, Kindergartens, and Nursing Homes for the Taxable Year 2024” has been issued.
4.
Issuance of Decree No. 11304652341 by the MOF on 17 March 2025:
The “Standards for Expenses for Profes-sional Practitioners for the Taxable Year 2024” has been issued.
5.
Issuance of Decree No. 11304652340 by the MOF on 17 March 2025:
The “Standards for Tax Authorities in Verifying the Revenue of Professional Practitioners for the Taxable Year 2024” has been issued.
6.
Issuance of Explanatory Decree No. 11304658550 by the MOF on 19 March 2025:
An explanation of the “House Tax Act” which stipulates that the builder and owner of residential houses for sale may deduct the period during which the houses cannot be sold due to a natural disaster or incident and force majeure from the period in which the houses are for sale.
7.
Issuance of Explanatory Decree No. 11304650680 by the MOF on 26 March 2025:
An explanation of the “House Tax Act” for houses damaged by major disasters and houses meeting the requirements of house tax exemption or reduction speci-fied in the “Urban Renewal Act,” the “Statute for Expediting Reconstruction of Urban Unsafe and Old Buildings,” or the “New Town Development Act.”
8.
Issuance of Explanatory Decree No. 11300701150 by the MOF on 26 March 2025:
An explanation of the “House Tax Act” which stipulates relevant rules that if there’s a change in use of the house starting from the first day (July 1) of the house tax period, taxpayers shall report relevant matters, and the house tax should be levied at the applicable tax rate.