1.
Issuance of Explanatory Decree No. 11204651080 by the MOF on 2 November 2023：
An explanation of Paragraph 1 of Article 8 of the “Value-added and Non-value-added Business Tax Act” concerning the exemption of business tax on services and business consigned by the government has been issued.

2.
Issuance of Explanatory Decree No. 11204619060 by the MOF on 2 November 2023:
An explanation of Article 14-4 of the “Income Tax Act” regarding calculation regulations of holding periods of house and land when they were acquired through consecutive inheritance or legacy has been issued.

3.
Issuance of Explanatory Decree No. 11204646350 by the MOF on 8 November 2023:
The amendments to the explanatory decree No. 10000076610 by the MOF on 6 May 2011 and another decree have been issued; the explanatory decree No. 0910454063 by the MOF on 20 August 2002 and another 2 decrees have been abolished.

4.
Issuance of Explanatory Decree No. 11204626540 by the MOF on 8 November 2023:
An explanation of Paragraph 2 and Subparagraph 5 of Paragraph 5 of Article 34 of the “Land Tax Act,” which stipulate the period calculations on the land not used for business or rental purpose within 1 year and 5 years before sales respectively has been issued. The criteria for household registration for a dismantled building on land being sold during rebuilding when applying to the land value increment tax based on the tax rate for self-use residential land is also provided.

5.
Issuance of Decree No. 11200614560 by the MOF on 17 November 2023：
The amendments to partial articles of the “Operation Directions for Filing Commodity Tax via Electronic Media” have been issued.

6.
Issuance of Decree No. 1120015697 by the Executive Yuan on 17 November 2023：
Imported soybeans, wheat, and corn are exempted from the business tax from 1 January to 31 March 2024.

7.
Issuance of Decree No. 11204674390 by the MOF on 23 November 2023:
Notice is hereby given for the year of 2024 concerning the amount of basic income exempted from income basic tax for a profit-seeking enterprise and an individual, the amount 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  basic income of an individual.

8.
Issuance of Decree No. 11204674210 by the MOF on 23 November 2023:
Notice is hereby given concerning the amounts of exemptions, standard deductions, special deductions for salaries/wages and the disabled, tax brackets for individual income tax in 2024, and limited exemptions for retirement and severance payments received in 2024.

9.
Issuance of Decree No. 11204673720 by the MOF on 23 November 2023:
Notice is hereby given that the amounts listed in the items in Paragraph 1, Article 12-1 of the Estate and Gift Tax Act are applicable to estate and gift tax cases occurring in 2024.

10.
Issuance of Decree No. 11200645590 by the MOF on 23 November 2023:
Notice is hereby given concerning the amount of basic living expenses for an individual in 2023.

11.
Issuance of Decree No. 11204680440 by the MOF on 23 November 2023:
Notice is hereby given stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline, and diesel oil from 1 January to 31 March 2024.

12.
Issuance of Decree No. 11204626150 by the MOF on 30 November 2023：
The revision of the “Reference Table for Fines and Multiples of Punishments” relating to Paragraph 3 of Article 110 of the “Income Tax Act” has been issued.