1.
Issuance of Explanatory Decree No. 11104634360 by the MOF on 6 October 2022:
Notice will be given that the additional of donation amount donated by a profit-seeking enterprise to a professional or amateur sports industry, and to the organizer of a major sports competition in accordance with the provisions of Paragraph 2 and Paragraph 3, Article 26-2 of the “Sports Industry Development Act”, should be added into the basic income of the profit-seeking enterprise.

2.
Issuance of Explanatory Decree No. 11104647190 by the MOF on 6 October 2022:
An explanation of Article 4-4 and Article 14-4 of the “Income Tax Act”, which stipulates the acquisition date, the holding period, the original cost, and the income derived from the transaction of the land that has been returned due to abolition of expropriation in accordance with the “Land Expropriation Act” after January 1, 2016, has been issued.

3.
Issuance of Decree No. 11100634940 by the MOF on 18 October 2022:
The amendments to Article 3 and 4 of the “Operation Directions for Tax Payment by Phone or E-transactions from Current or Savings Accounts” have been issued and will become effective on 1 January 2023. 

4.
Issuance of Decree No. 11104646410 by the MOF on 18 October 2022:
The amendments on partial provisions of the “Operation Directions for Electronic-filing Returns of Estate and Gift Tax” have been issued.