1.
Issuance of Decree Hua-Zong-I-Jing No. 11300128651 by the President on 2 January 2025:
The amendments to Articles 2-2 and 12 of the “Securities Transaction Tax Act” have been promulgated.

2.
Issuance of Decree Hua-Zong-I-Jing No. 11300126201 by the President on 3 January 2025:
The amendment to Article 4 of “The Act Governing Local Tax Regulations” has been promulgated.

3.
Issuance of Decree No. 11304692740 by the MOF on 6 January 2025:
Notice is hereby given that the additional deduction amount of salary expense incurred by hiring additional domestic junior employees under the age of 24 or at least the age of 65, and raising the average salary of the domestic junior employees in accordance with the provisions of Paragraph 1 and 2, Article 36-2 of the Act for Development of Small and Medium Enterprises shall be added into the amount of basic income of profit-seeking enterprises.

4. 
Issuance of Explanatory Decree No. 11404500980 by the MOF on 7 January 2025:
For the purpose of filing individual income tax for the 2024 taxable year, the rate of exchange between the NTD and the CNY is set at 4.4685:1.

5. 
Issuance of Explanatory Decree No. 11304615290 by the MOF on 7 January 2025:
An explanation stipulates that profit-seeking enterprises shall be exempt from submitting the relevant supporting certificates to overseas missions of R.O.C. for verification for recognizing investment losses in foreign-invested enterprises.

6. 
Issuance of Decree No. 11300687300 by the MOF on 7 January 2025:
The amendments on directions 4 and 6 of “The Operation Directions for Information Service Provided by the Tax Collection Authority on Income and Deductions Data Inquired by Taxpayers During the Period of Filing Income Tax Return” have been issued.

7. 
Issuance of Decree No. 11300678940 by the MOF on 8 January 2025:
The amendments on partial directions of the “Operation Directions for Electronic-Filing of Consolidated Income Tax Returns” have been issued.

8. 
Issuance of Decree No. 11304662431 by the MOF on 9 January 2025:
“The Standards for Costs and Necessary Expenses on Revenues from Independent Farming, Fishing, Animal Husbandry, and Forestry Businesses for the 2024 Taxable Year” has been issued.

9. 
Issuance of Decree No. 11304662430 by the MOF on 9 January 2025:
“The Standards for Necessary Losses and Expenses from Leasing Property for the 2024 Taxable Year” has been issued.

10. 
Issuance of Decree No. 11304661110 by the MOF on 9 January 2025:
“The Directions for the Tax Authority in Regard to Inquiring about the Income Data of Taxable Year of Profit-Seeking Enterprises, Organizations or Institutions, and Offices of Professionals During the Period for the Filing of Income Tax” has been issued.

11. 
Issuance of Decree No. 11304682780 by the MOF on 17 January 2025:
The “Table for Producer Price Index and Multiples of Values for Asset Revaluation in the R.O.C. Taiwan Territory, which is applicable to process of asset revaluation for profit-seeking enterprises” has been issued.

12.
Issuance of Explanatory Decree No. 11300651710 by the MOF on 17 January 2025:
An explanation stipulates that vehicle license tax exemption may apply to a vehicle owned by the spouse or a relative within the second degree of kinship from the same household of an individual with mental or physical disabilities who possesses a driver's license but does not own a vehicle and is for the use of the aforesaid individual.

13.
Issuance of Decree No. 11300677490 by the MOF on 21 January 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.

14.
Issuance of Explanatory Decree No. 11304664860 by the MOF on 22 January 2025:
An explanation stipulates the imported vehicles, which have already been subject to commodity tax and have not been used, may be eligible for a refund of the commodity tax if subsequently exported by the vehicle exporter, has been issued.

15.
Issuance of Decree Hua-Zong-I-Jing No. 11400008861 by the President on 24 January 2025:
The amendments to Articles 29 to 31 of the “Vehicle License Tax Act” have been promulgated.

16.
Issuance of Decree Hua-Zong-I-Jing  No. 11400008851 by the President on 24 January  2025:
The amendment to Article 54 of the “Land Tax Act” has been promulgated.

17.
Issuance of Decree Hua-Zong-I-Jing No. 11400008841 by the President on 24 January 2025:
The amendments to Articles 18, 19 and 23, and deletion of Article 21 of the “Tobacco and Alcohol Tax Act” have been promulgated.