1.
Issuance of Decree No. 11104666020 by the MOF on 2 November 2022:
Notice is hereby given concerning the amount of basic living expenses for an individual in 2022.

2.
Issuance of Explanatory Decree No. 11104646190 by the MOF on 8 November 2022:
The explanatory decree No. 7525399 by the Taxation Administration, MOF on 25 June 1986 has been abolished.

3.
Issuance of Explanatory Decree No. 11104690070 by the MOF on 10 November 2022:
Interpretive rule of the applicable principle of the issued decrees after the release of the 2022 edition of the “Stamp Tax Act, Vehicle License Tax Act and Amusement Tax Act Explanatory Decrees” has been issued.

4.
Issuance of Explanatory Decree No. 11104690380 by the MOF on 10 November 2022:
Interpretive rule of the applicable principle of the issued decrees after the release of the 2022 edition of the “House Tax Act and Deed Tax Act Explanatory Decrees” has been issued.

5.
Issuance of Explanatory Decree No. 11100689030 by the MOF on 11 November 2022:
An explanation regarding requirements and procedures for individuals or profit-seeking enterprises applying for a change in account-handling bank and segregated foreign exchange deposit account for offshore funds specified in “The Management, Utilization, and Taxation of Repatriated Offshore Funds Act” has been issued.

6.
Issuance of Decree No. 11104695140 by the MOF on 18 November 2022:
The enforcement date of the “Regulations Governing Application of Accrued Income from Controlled Foreign Company for Profit-Seeking Enterprise” issued on 22 September 2017 is designated for the taxable year 2023.
The enforcement date of the “Regulations Governing Application of Income Calculation from Controlled Foreign Company for Individual” issued on 14 November 2017 is designated to go into effect on 1 January 2023.

7.
Issuance of Decree No. 11104695145 by the MOF on 18 November 2022:
The effective date of “The Directions for Examination of Accrued Income from Controlled Foreign Company for Profit-Seeking Enterprise” issued on 14 December 2018 is designated to go into effect from 1 January 2023 (apply to annual profit-seeking enterprise income tax return of taxable year 2023).
The effective date of the “Directions for Examination of Income Calculation from Controlled Foreign Company for Individual” issued on 21 December 2018 is designated to go into effect on 1 January 2023.

8.
Issuance of Decree No. 11104672700 by the MOF on 21 November 2022:
The “Operational Directions for the Announcement of Assessable Securities Transaction Tax and Futures Transaction Tax Returns” has been issued.

9.
Issuance of Explanatory Decree No. 11104691030 by the MOF on 30 November 2022: 
An explanation decree of Article 11 of the “Vehicle License Tax Act,” which is related to the calculation and collection of license tax for the use of second-type test licenses has been issued.