1.
Issuance of Explanatory Decree No. 11304678970 by the MOF on 4 February 2025:
An explanation of relevant measures when the trustee is unable to obtain the financial statements of a Controlled Foreign Corporation within the trust declaration period, in the case of a Trust Deed in which shares or capital of a foreign affiliated enterprise in a low-tax country or jurisdiction outside the Republic of China are designated as trust property.

2.

Issuance of Decree No. 11300677590 by the MOF on 7 February 2025:

The “Implementation Directions of the Expanding of Paper Examinations Relating to Profit-Seeking Enterprise Income Tax Returns for the 2024 Taxable Year” has been issued.

3.

Issuance of Decree No. 11300103510 by the MOF on 19 February 2025:

The “Directions Governing the Calculation of Income from Property Transactions on house for the Taxable Year 2024” has been issued.