Issuance of Decree No. 11004573120 by the MOF on 2 August 2021:
Notice is hereby given, for stipulating that the aggregate amount excludable from an individual's consolidated income for investment in domestic high-risk innovative startups in accordance with Article 23-2 of "Statute for Industrial Innovation" shall be counted towards the amount of basic income of an individual has been announced.
Issuance of Explanatory Decree No. 11004598580 by the MOF on 6 August 2021:
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 2021 has been issued.
Issuance of Decree No. 11004605730 by the MOF and Decree No. 11002644730 by the MOI on 12 August 2021:
The “Regulations for Identifying and Certifying the Non-urban Land as Being Used for Public Facilities” has been issued.
Issuance of Decree No. 11004591590 by the MOF on 16 August 2021:
The amendments to “The Guidelines for Filing Profit-Seeking Enterprise Income Tax Provisional Returns through Electronic Media” have been issued.
Issuance of Decree No. 11004599720 by the MOF on 17 August 2021:
The “Regulations Governing Electronic Payment Institutions Providing Identity Information and Necessary Transaction Records for Tax Authority and Customs” has been issued.
Issuance of Decree No. 11004599721 by the MOF on 17 August 2021:
The “Reference Table of Fines for Electronic Payment Institutions” Relating to Paragraph 2 of Article 54 of “The Act Governing Electronic Payment Institutions” has been issued.
Issuance of Decree No. 11000625110 by the MOF on 31 August 2021:
The amendments on partial provisions of the “Operation Directions for Providing One-stop Service for Inquiry of the Financial Heritage Information of the Decedent Applicable to the Tax Collection Authorities” have been issued and became effective on 1 September 2021.
Issuance of Decree No. 11000625111 by the MOF on 31 August 2021:
The amendments to Articles 3 and 4 of the “Directions for Taxpayer of the Estate Tax Inquiring about the Property Information of the Decedent” have been issued and became effective on 1 September 2021.