1.

Issuance of Decree No. 11004533000 by the MOF on 9 March 2021:
“Calculation Formulas of the Amount of Tax Evasion for Taxpayers of Consolidated Income Tax Regarding Under-reports and Evasion, Failure to Declare, or Declaring Income Separately from his/her Spouse” has been issued.

2.

Issuance of Explanatory Decree No. 11004533001 by the MOF on 9 March 2021: 
The amendments to the relevant decrees related to tax collection in conformity with Decree No. 11004533000 issued by the MOF on 9 March 2021 have been issued.

3.

Issuance of Decree No. 11000512750 by the MOF on 10 March 2021:
The amendment to the “Operation Directions for Providing One-stop Service for Cross-district Inquiry of the Financial Heritage Information of the Decedent Applicable to the Regional National Taxation Bureaus, Ministry of Finance.” and the renaming of the Regulation as “Operation Directions for Providing One-stop Service for Inquiry of the Financial Heritage Information of the Decedent Applicable to the Tax Collection Authorities” has been issued and became effective on 15 March 2021.

4.

Issuance of Explanatory Decree No. 11004543000 by the MOF on 29 March 2021:
An explanation of Article 50-2 of the “Tax Collection Act,” which stipulates the principle of fines on the death of a taxpayer has been issued.

5.

Issuance of Explanatory Decree No. 11004543001 by the MOF on 29 March 2021:
An explanation of Article 110 of the “Income Tax Act”, which stipulates that if a taxpayer dies after a separate declaration, his/her surviving spouse supported by the other who applies for separate declaration due to omission of taxable income may calculate the tax payable jointly and pay tax due without fines has been issued.

6.

Issuance of Explanatory Decree No. 11004543002 by the MOF on 29 March 2021: 
An explanation of Article 44 of the “Estate and Gift Tax Act,” concerning the violation cases of estate tax, in which if a partial heir(s) died before the receipt of the fine notice was delivered, the other surviving heir(s) shall be subject to a fine of all the instances of underreporting of the estate tax, which shall be executed where the fine is within the total taxable estate amount has been issued.

7.

Issuance of Decree No. 11004530560 by the MOF on 31 March 2021: 
The amendments to Articles of “The Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media” have been issued.

8.

Issuance of Decree No. 11004532090 by the MOF on 31 March 2021:
“The Standard for Calculating the Amount of Deductions for Contributions and Donations of Land Reserved for Public Facilities or Land Used by Government for Public Passage Made by Individuals for the 2020 Taxable Year” has been issued.