1.
Issuance of Explanatory Decree No. 11504580740 by the MOF on 6 August 2026:
An interpretation has been issued, which stipulates the regulations governing the withholding of income tax on interest income paid by P2P lending platform operators.
2.
Issuance of Decree No. 11504611330 by the MOF on 7 August 2026:
The revision of the “Operation Directions for Filing Profit-Seeking Enterprise Income Tax Provisional Returns via Electronic Media” has been issued.
3.
Issuance of Decree No. 11504612730 by the MOF on 18 August 2026:
The amendments to partial articles of the “Regulations for the Collection of Commodity Tax” have been issued.
4.
Issuance of Explanatory Decree No. 11504612731 by the MOF on 18 August 2026:
An explanation regarding the calculation of the commodity tax exemption for completely electric-powered automobiles or motorcycles has been issued and will become effective on 1 January 2027.
5.
Issuance of Decree No. 11504618340 by the MOF on 18 August 2026:
The amendments to Article 4 and 5-1 of the “Regulations Governing Applications for Deferral or Installments of Tax Payment Made by Taxpayers” have been issued.
6.
Issuance of Decree No. 11504618341 by the MOF on 18 August 2026:
The amendments to Article 9 and 10 of the “Regulations Governing Applications for Installments of Tax Payment With Interest Surcharge Made by Taxpayers” have been issued.
7.
Issuance of Decree No. 11504618342 by the MOF on 18 August 2026:
The amendment to the explanatory decree No. 09800488130 by the MOF on 12 November 2009, as well as the abolishment of the explanatory decree No. 31761 by the MOF on 16 March 1977 and another decree, became effective on 20 August 2026.
8.
Issuance of Decree No. 11504590940 by the MOF and Decree No. 11500182261 by the MOTC on 20 August 2026：
The amendments to Paragraphs 2 and 4 of the “Operation Directions for Imposing Penalties on the Same Offense Involving the Application of Penalty Provisions Under the Vehicle License Tax Act and the Road Traffic Management and Penalty Act” came into force on 30 September 2025.