1.
Issuance of Explanatory Decree No. 11304503520 by the MOF on 21 March 2024:
An explanation of Article 52 of the “Value-added and Non-value-added Business Tax Act” stipulates the principle of fining business entities who have been found to have failed to issue uniform invoices or understated sales amount on uniform invoices before the statutory period for filing a tax return.

2.
Issuance of Decree No. 11304525820 by the MOF on 27 March 2024:
“The Criteria for Calculating the Amount of Deductions for Contributions and Donations of Land Reserved for Public Facilities or Land Used by Government for Public Passage Made by Individuals for the 2023 Taxable Year” has been issued.

3.
Issuance of Decree No. 1130003941 by the Executive Yuan on 28 March 2024：
Imported soybeans, wheat, and corn are exempted from the business tax from 1 April to 30 June 2024.