1.
Issuance of Decree No. 11300570850 by the MOF on 5 August 2024:
An explanation of Articles 39 and 67 of the “Income Tax Act,” which stipulates rules that the deduction of losses during the preceding ten years and the  computation of the amount of provisional payment apply to non-charitable purpose institutional long-term care juridical entities has been issued.

2.
Issuance of Decree Hua-Zong-I-Yi No. 11300069611 by the President on 7 August 2024, and Issuance of Decree No. 1131022789 by the Executive Yuan on 27 August 2024:
The amendments to partial articles of the “Income Tax Act” have been promulgated and will come into force on 1 January 2025.

3.
Issuance of Decree Hua-Zong-I-Yi No. 11300068911 by the President on 7 August 2024, and Issuance of Decree No. 1131022439 by the Executive Yuan on 30 August 2024:
The amendments to partial articles of the “Value-added and Non-value-added Business Tax Act” have been promulgated and will come into force on 1 January 2025.

4.
Issuance of Decree No. 11304600480 by the MOF on 15 August 2024:
Revision of the “Operation Directions for Filing Profit-Seeking Enterprise Income Tax Pro-visional Returns via Electronic Media” has been issued.

5.
Issuance of Decree No. 11300607060 by the MOF on 16 August 2024:
The “Operation Directions of land donated to a non-profit juristic person for the purpose of establishing social welfare enterprises exempted from land value increment tax” has been issued.

6.
Issuance of Decree No. 11300607061 by the MOF on 16 August 2024:
The explanatory decree No. 0910456289 by the MOF on 11 October 2002 has been abolished.