1.
Issuance of Explanatory Decree No. 11204681100 by the MOF on 4 December 2023：
An explanation of the imposition of income tax on foreign profit-seeking enterprises selling carbon reduction credits through Taiwan Carbon Solution Exchange has been issued.

2.
Issuance of Decree Hua-Tsung-1-Jing No. 11200105801 by the President on 6 December 2023：
The amendments to Articles 2-1 and 6 of the “Value-added and Non-value-added Business Tax Act” have been promulgated.

3.
Issuance of Explanatory Decree No. 11204662230 by the MOF on 6 December 2023：
An explanation of Article 16 of the “Value-added and Non-value-added Business Tax Act”, which stipulates that the seller charging interest to the purchaser due to delayed payment, as per Article 233, Paragraph 1 of the Civil Code, does not fall within the scope of the sales amount for tax purposes, has been issued.

4.
Issuance of Explanatory Decree No. 11200628330 by the MOF on 7 December 2023：
An explanation of Article 4 of the “Income Tax Act,” which stipulates rules regarding the income tax exemptions specified in Paragraph 2 of Article 3 of “Standards Governing Application of Income Tax Exemption to Educational, Cultural, Public Welfare, Charitable Organizations or Institutions” shall apply to school-based private experimental education schools, has been issued.

5.
Issuance of Decree No. 11204670830 by the MOF on 7 December 2023：
The “Specified Amount Under Subparagraph 3 of Paragraph 2 of Article 21 of Foundations Act Applicable to the Foundations Supervised by the Ministry of Finance” has been issued.

6.
Issuance of Explanatory Decree No. 11204684940 by the MOF on 11 December 2023：
An explanation of Article 14 of the   “Income Tax Act” regarding the ceiling amount of monthly food stipend raised for each professional practitioner exempt from the rules related to employment income, has been issued.

7.
Issuance of Decree No. 11200056790 by the MOF on 11 December 2023：
The amendments on partial articles of the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax” have been issued.

8.
Issuance of Decree No. 11200686770 by the MOF on 13 December 2023：
The “Standards on Profit-Seeking Enterprises in the 2024 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of Employees” has been issued.

9.
Issuance of Decree No. 1121045555 by the Executive Yuan on 20 December 2023：
The amendments to Articles 2-1 and 6 of the “Value-added and Non-value-added Business Tax Act” promulgated on 6 December 2023 shall came into force from 20 December 2023.

10.
Issuance of Decree No. 11200686450 by the MOF on 21 December 2023： 
Notice is hereby given, for stipulating a reference list of low-tax countries or jurisdictions.

11.
Issuance of Decree No. 11204684780 by the MOF on 21 December 2023：
The amendments to the “Regulations Governing Application of Accrued Income from Controlled Foreign Company for Profit-Seeking Enterprise” have been issued.

12.
Issuance of Decree No. 11204692280 by the MOF on 22 December 2023：
The amendments to the “Regulations Governing Application of Income Calculation from Controlled Foreign Company for Individual” have been issued.

13.
Issuance of Decree No. 11204650200 by the MOF on 26 December 2023：
The amendments to Article 3, 4 and 8 of the “Operation Directions for Diversified Services of Uniform Invoice Redemption” have been issued and will become effective on 1 January 2024.

14.
Issuance of Explanatory Decree No. 11200696380 by the MOF on 26 December 2023：
The amendments on partial provisions of the “Operation Directions for Providing One-stop Service for Inquiry of the Financial Heritage Information of the Decedent Applicable to the Tax Collection Authorities”; the amendments to Articles 7, 9, and 11 of the “Operation Directions for the Service of  Pre-Calculation of Estate Tax Returns” ;and the amendments to Articles 3 and 11 of the “Operation Directions for Cross-district Declaration of Estate Tax” have been issued and will become effective on 1 January 2024.

15.
Issuance of Decree No. 11200717370 by the MOF on 28 December 2023： 
Notice is hereby given, for announcing the determination criteria of carbon-emissions reduction and the prescribed taxable amount bracket of commodity tax for blended hydraulic cement and masonry cement.

16.
Issuance of Decree No. 11200649530 by the MOF on 29 December 2023：
The amendments to the “Operation Directions for Tax Payment by Credit Cards” have been issued and will become effective on 1 January 2024.

17.
Issuance of Decree No. 11200649531 by the MOF on 29 December 2023：
The amendments to the “Operation Directions for Tax Payment by Phone or E-transactions from Current or Savings Accounts” have been issued and will become effective on 1 January 2024.

18.
Issuance of Decree No. 11200649532 by the MOF on 29 December 2023：
The amendments to Article 3 and 4 of the “Operation Directions for Tax Payment by Automated Teller Machine IC Cards” have been issued and will become effective on 1 January 2024.