1.
Issuance of Decree No. 11104622640 by the MOF on 3 January 2023:
The amendment to the “Directions of the Ministry of Finance for Rewarding the Business Entities that Issue Uniform Invoices Honestly”, and the renaming of the direction as the “Directions of the Ministry of Finance for the Awards of Business Entities That Use Uniform Invoices and Electronic Uniform Invoices” has been issued.

2.
Issuance of Decree No. 11104622641 by the MOF on 3 January 2023:
The “Directions of the Ministry of Finance for Rewarding the Business Entities that Issue Electronic Uniform Invoices Honestly” has been abolished.

3.
Issuance of Explanatory Decree No. 11104662320 by the MOF on 4 January 2023: 
“The Guidelines for Electronic-Filing of Collective or Large Payment of Stamp Tax Return” has been renamed “The Directions for Electronic-Filing of Collective Payment or Tax Bill of Stamp Tax Return.” Amendments have been added to this document. Additionally, Article 15 of “The Directions for Electronic-Filing of Land Value Increment Tax, Deed Tax and Stamp Tax Return” has been amended. Both documents have been issued and will become effective on 1 October 2023.

4.
Issuance of Decree No. 11104688580 by the MOF on 5 January 2023: 
The amendment to the “Directions for Ministry of Finance on How to Recognize Hospitals Having Complete and Accurate Accounting Records” has been issued.

5.
Issuance of Explanatory Decree No. 11104701210 by the MOF on 9 January 2023:
For the purpose of filing individual consolidated income tax for the 2022 taxable year, the rate of exchange between the NTD and the CNY is set at 4.4144:1.

6.
Issuance of Decree No. 11100697350 by the MOF on 11 January 2023:
“The implementation Directions of the Expanding of Paper Examinations Relating to Profit-Seeking Enterprise Income Tax Returns for the 2022 Taxable Year” has been issued.

7.
Issuance of Decree No. 11100723820 by the MOF on 13 January 2023:
“The table for Wholesale Price Index and Multiples of Values for Asset Revaluation in the R.O.C. Taiwan Territory, which Applies to Profit-Seeking Enterprises in Handling Asset Revaluation” has been issued.

8.
Issuance of Decree No. 11104688310 by the MOF on 13 January 2023:
“The standards for Necessary Losses and Expenses from Leasing Property for the 2022 Taxable Year” has been issued.

9.
Issuance of Decree No. 11104688311 by the MOF on 13 January 2023:
“The standards for Costs and Necessary Expenses on Revenues from Self-undertaking in Farming, Fishing, Animal Husbandry, and Forestry Businesses for the 2022 Taxable Year” has been issued.

10.
Issuance of Decree No. 11100689890 by the MOF on 16 January 2023: 
The amendments to partial articles of “The Directions for the Service of Pre-Calculation of Individual Consolidated Income Tax Returns” have been issued.

11.
Issuance of Decree No. 11204503800 by the MOF and Decree No. 1120001277A by the EPA on 17 January 2023: 
The amendments on partial provisions of the “Regulations of Reduced/Refund Commodity Tax for the Purchase New Heavy-duty Vehicle with Scrapping of Old Heavy-duty Vehicle” have been issued.