1.
Issuance of Decree No. 1141017790 by the Executive Yuan on 1 July 2025:
The amendment to Article 58 of the “Value-added and Non-value-added Business Tax Act” has been promulgated on 28 May 2025 and will come into force on 1 January 2026.

2.
Issuance of Explanatory Decree No. 11404579430 by the MOF on 18 July 2025:
An explanation stipulates that the amount of overpaid business tax claimed by a business entity may be refunded where such overpayment results from business tax on imported goods collected by Customs and is caused by factors beyond the control of the entity.

3.
Issuance of Decree No. 11404557320 by the MOF on 28 July 2025:
The “Directions Regarding Property Gifted to the Deceased's Spouse Within Two Years Before the Death of the Decedent in the Gross Estate Subject to Estate Tax” has been issued.

4.
Issuance of Explanatory Decree No. 11404541300 by the MOF on 30 July 2025:
An interpretation has been issued, which stipulates that for profit-seeking enterprises calculating provisional tax payments based on one-half of the previous year's payable tax, the said previous year's payable tax shall not include the tax payable separately calculated for the same year in accordance with Article 24-5 of the Income Tax Act.