1.
Issuance of Decree No. 1110022855 by the Executive Yuan on 8 August 2022:
The stipulation pursuant to Paragraph 2 of Article 9-1 of “Commodity Tax Act”, which stipulates that from 24 November 2022 to 23 November 2027, any domestic manufacturers or importers may apply for exemption from the commodity tax on the glass used exclusively for photovoltaic modules specified in Paragraph 1 of Article 9-1 of the aforesaid Act by submitting a statement promising not to sell or use such products for any other purposes as well as the certificate of usage issued by the competent industry authority, has been issued.

2.
Issuance of Explanatory Decree No. 11104009710 by the MOF on 8 August 2022:
A supplementary explanation of Article 23-3 of the Statute for Industrial Innovation which stipulates relevant rules regarding the calculations for the deduction of investment amounts from the current year’s undistributed earnings jointly declared by a company in accordance with Article 49 of the Financial Holding Company Act or Article 45 of the Business Mergers And Acquisitions Act beginning from 2018 has been issued.

3.
Issuance of Decree No. 11104610670 by the MOF on 8 August 2022:
The amendments to partial articles of the “Regulations Governing Taxation Registration” have been issued.

4.
Issuance of Decree No. 11104610671 by the MOF on 8 August 2022:
The amendments to partial articles of the “The Regulations Governing the Accounting Books and Vouchers of Profit-Seeking Enterprises managed by the Competent Tax Authorities” have been issued.

5.
Issuance of Explanatory Decree No. 11104610672 by the MOF on 8 August 2022:
An explanation decree of Article 30 of the “Value-added and Non-value-added Business Tax Act,” which stipulates that business entities selling goods or services via internet but failing to apply for modification registration in accordance with the relevant regulations may be exempted from the behavior penalty within specific time periods, has been issued.

6.
Issuance of Explanatory Decree No. 11104615470 by the MOF on 10 August 2022:
An explanation of Article 69 of the “Income Tax Act” which stipulates relevant rules that profit-seeking enterprises affected by COVID-19 may be exempted from making the provisional payment of profit-seeking enterprise income tax in 2022 has been issued.

7.
Issuance of Decree No. 11104621300 by the MOF on 11 August 2022:
The amendments to “The Guidelines for Filing Profit-Seeking Enterprise Income Tax Provisional Returns through Electronic Media” have been issued.

8.
Issuance of Decree No. 11104628550 by the MOF on 19 August 2022:
The amendments to the “The Guidelines Governing the Restriction of Exit from the Country by Persons or Responsible Persons of Business Enterprises Liable for Overdue Tax” and the renaming of the directions as “The Guidelines Governing the Restriction and Release of Exit from the Country by Persons or Responsible Persons of Business Enterprises Liable for Overdue Tax” have been issued.

9.
Issuance of Decree No. 11104620870 by the MOF on 25 August 2022: 
The “Regulations Governing Application of Deferred Taxation of Income Tax in Accordance with the Act for the Development of Biotech and Pharmaceutical Industry” has been issued.

10.
Issuance of Decree No. 11104628290 by the MOF on 29 August 2022:
The “Operational Directions for the Announcement of Assessable Commodity Tax, Tobacco and Alcohol Tax and the Specifically Selected Goods and Services Tax Returns” has been issued.