1.
Issuance of Decree No. 11404678860 by the MOF on 9 December 2025:
Notice is hereby given stipulating the revision of the format of the “Application Form of Applying for or Replacing the Certificate of Public Bookkeeper” becomes effective from 1 January 2026.

2.
Issuance of Decree No. 11400690020 by the MOF on 11 December 2025:
The amendments on partial directions of the “Operation Directions for the Service of the Pre-Calculation of Individual Income Tax Returns” have been issued.

3.
Issuance of Decree No. 11404664660 by the MOF on 12 December 2025:
The revision of the “Operation Directions for Small Business Entities Accepting Mobile Payment and Using Kiosks to Apply for Tax Incentive Measures” has been issued and will become effective on 1 January 2026.

4.
Issuance of Explanatory Decree No. 11404664661 by the MOF on 12 December 2025:
An explanation regarding the scope of business entities of a special nature has been issued and will become effective on 1 January 2029.

5.
Issuance of Decree No. 11404664662 by the MOF on 12 December 2025:
The “Directions for the Competent Authorities Prescribing Business Entities with Business of a Special Nature to Issue Uniform Invoices” has been abolished and will become effective on 1 January 2029.

6.
Issuance of Decree No. 11400691940 by the MOF on 19 December 2025:
The “Standards on Profit-Seeking Enterprises in the 2026 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of Employees” has been issued.

7.
Issuance of Decree No. 11404615670 by the MOF on 23 December 2025:
The “Operation Directions for the Levy of Income Tax on Individuals Who Publish Creative or Informational Content Online” has been issued. (These Directions come into force from 23 December 2025 except Point 5, which shall become effective from 1 January 2026)

8.
Issuance of Explanatory Decree No. 11404615671 by the MOF on 23 December 2025:
An explanation stipulating that individuals who publish creative or informational content online and platforms that use such content to provide advertising or paid electronic services may be exempt from penalties within a specified period for failing to comply with relevant regulations has been issued.

9.
Issuance of Explanatory Decree No. 11404615672 by the MOF on 23 December 2025:
An explanation regarding the withholding obligations of business entities applying for taxation registration in accordance with Article 28-1 of the “Value-added and Non-value-added Business Tax Act,” and the imposition of profit-seeking enterprise income tax on foreign platforms selling advertising placement services has been issued.

10.
Issuance of Decree Hua-Zong-I-Jing No. 11400132281 by the President on 26 December 2025:
The amendment to Article 17 of the “Income Tax Act” has been promulgated.

11.
Issuance of Decree Hua-Zong-I-Jing No. 11400134451 by the President on 30 December 2025:
The amendment to Article 12-3 of the “Commodity Tax Act” has been promulgated.

12.
Issuance of Decree Hua-Zong-I-Jing No. 11400134461 by the President on 30 December 2025:
The amendment to Article 5 of the “Vehicle License Tax Act” has been promulgated.

13.
Issuance of Explanatory Decree No. 11400632730 by the MOF on 30 December 2025:
An explanation of the House Tax Act and the Land Tax Act, which stipulates relevant rules regarding the exemption of house tax and land value tax on public houses and public land used by institutions providing public educare and child care services has been issued.

14.
Issuance of Decree No. 11404628480 by the MOF on 31 December 2025:
The “Operation Directions for Applying for Commodity Tax Exemption on Imported Compressors with Cooling Capacity over Five Tons for Refrigeration Equipment Installation” has been issued.