1.
Issuance of Decree No. 11304553700 by the MOF on 1 November 2024:
An explanation of Article 39 of the “Income Tax Act,” which stipulates rules of offset between profits and losses shall apply to cases of over-due tax payable by profit-seeking enterprises for their minor offences, has been issued.

2.
Issuance of Decree No. 11304648680 by the MOF on 13 November 2024:
The explanatory decree No. 09800218900 by the MOF on 28 July 2009, the relevant part of the aforesaid decree stipulated in the explanatory decree No. 11104644600 by the MOF on 22 September 2022, and the explanatory decree No. 10304656721 by the MOF on 31 December 2014 have all been abolished.

3.
Issuance of Explanatory Decree No. 11300609900 by the MOF on 15  November 2024:
An explanation of the “Stamp Tax Act,” “House Tax Act,” and “Land Tax Act ,” which stipulates rele-vant rules that non-departmental public bodies are regarded as gov-ernment agencies and are exempt from stamp tax, house tax, and land value tax.

4.
Issuance of Decree No. 11304647680 by the MOF on 21 November 2024:
The amendments to Articles 16-3 and 26  of “Standards for the Ex-emption of Penalties for Misconduct in Taxation Affairs” have been is-sued.

5.
Issuance of Decree No. 11304647681 by the MOF on 21 November 2024:
The revision of the “Reference Table for Fines and Multiples of Punish-ments” relating to Article 48-2 of the “Value-added and Non-value-added Business Tax Act” has been issued.

6.
Issuance of Decree No. 11304671330 by the MOF on 28 November 2024:
Notice is hereby given that the amounts listed in the subpara-graphs in Paragraph 1, Article 12-1 of the Estate and Gift Tax Act are applicable to estate and gift tax cases occurring in 2025.

7.
Issuance of Decree No. 11304670610 by the MOF on 28 November 2024:
Notice is hereby given concerning the amounts of exemptions, stand-ard deductions, special deductions for employment income and the disabled, tax brackets for individ-ual income tax in 2025, and lim-ited exemptions for retirement and severance payments received in 2025.

8.
Issuance of Decree No. 11304670110 by the MOF on 28 November 2024:
Notice is hereby given for the year of 2025 concerning the amounts of basic income exempted from income basic tax for a profit-seeking enterprise and an individ-ual, the amounts 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 the basic income of an individual.

9.
Issuance of Decree No. 11300641170 by the MOF on 28 November 2024:
Notice is hereby given concerning the amount of basic living ex-penses for an individual in 2024.