1.
Issuance of Explanatory Decree No. 11500501670 by the MOF on 5 May 2026:
An explanation of the “House Tax Act” and the “Land Tax Act” has been issued, which stipulates that exemptions from house tax and land value tax may apply to public land and public housing used by institutions commissioned by public corporations to provide public childcare services.

2.
Issuance of Decree No. 11504532050 by the MOF on 6 May 2026:
The revisions of the “Reference Table for Fines and Multiples of Punishments” relating to Articles 67-1 and 67-2 of the “Industrial Innovation Statute” have been issued and came into force on 9 May 2025; however, the revisions relating to  Subparagraphs 3 and 4, Paragraph 1, Article 67-2 of the “Industrial Innovation Statute” came into force on the date of issuance.

3.
Issuance of Decree No. 11504513770 by the MOF and Decree No. 11551011270 by the MOEA on 13 May 2026:
The revision of the “Directions Governing Reviews of Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries” has been issued.

4.
Issuance of Explanatory Decree No. 11404691701 by the MOF on 18 May 2026:
An explanation regarding the rules for deducting necessary losses and expenditures in calculating the rental income of individual beneficiaries where a house placed in trust by an individual is leased under a general lease arrangement has been issued.

5.
Issuance of Decree No. 11404691700 by the MOF on 18 May 2026:
The “Directions for Income Tax Treatment of Rental Income from Residential Property Held in Trust by Individuals and Leased in     Accordance with the Housing Act and the Rental Housing Market Development and Regulation Act” has been issued.

6.
Issuance of Decree Hua-Zong-I-Jing No. 11500045411 by the President on 20 May 2026:
The amendments to Articles 2, 5, 6, 10, and 17 of the “Amusement Tax Act” have been promulgated.

7.
Issuance of Decree No. 11504566670 by the MOF on 22 May 2026:
Notice is hereby given for announcing other entertainment places, facilities, or activities under Subparagraph 3, Paragraph 1, Article 2 of the “Amusement Tax Act.”

8.
Issuance of Decree No. 11504570790 by the MOF on 22 May 2026：
The amendments to Articles 5 and 7 of the “Regulations for Determining and Reporting the Number of the Houses Used for Residential Purposes by the Owner Under Article 5 and Subparagraph 9 of Paragraph 1 of Article 15 of House Tax Act” have been issued.

9.
Issuance of Decree No. 11504563400 by the MOF on 25 May 2026:
The amendments to Articles 4, 8, and 11 of the “Enforcement Rules of The Taxpayer Rights Protection Act” have been issued.

10.
Issuance of Explanatory Decree No. 11504528580 by the MOF on 27 May 2026:
An interpretation has been issued, which stipulates that rental expenses declared by a taxpayer for medical assistive devices required due to a disability may be claimed as itemized deductions for medical and maternity expenses.