1.
Issuance of Explanatory Decree No. 11404677400 by the MOF on 3 June 2026:
An interpretation has been issued, which stipulates the regulations governing the calculation of deduction limits for entertainment expenses, donations, and employee welfare expenses of a profit-seeking enterprise specializing in the trading of securities that receives investment income which is not included in the amount of income.

2.
Issuance of Decree No. 11500596400 by the MOF on 8 June 2026:
The amendment to Article 4 of the “Regulations for Departmental Affairs of the Taxation Administration, Ministry of Finance” has been issued.

3.
Issuance of Decree No. 11504566090 by the MOF and Decree No. 11551014090 by the MOEA on 9 June 2026:
The amendments to the “Regulations Governing the Identification of High-Risk Innovative Startups as Referred to in Article 12 of the Income Basic Tax Act” have been issued.

4.
Issuance of Explanatory Decree No. 11504521730 by the MOF on 23 June 2026:
An explanation of the “Land Tax Act” and the “House Tax Act” has been issued, which stipulates that the requirements for the taxation of land value tax and house tax on land and house held in a trust whose beneficiary is the spouse or lineal relatives of the settlor can be levied at the tax rates for self-use residence.

5.
Issuance of Decree No. 11504562540 by the MOF on 24 June 2026:
The revision on Paragraph 2, 10, and 12 of the “Operation Directions for Registration of Certified Public Bookkeepers by Ministry of Finance” have been issued and will become effective on 1 August 2026.