1.
Issuance of Decree No. 11404641210 by the MOF on 1 October 2025:
Notice is hereby given stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline, and diesel oil from 1 October 2025 to 31 March 2026.

2.
Issuance of Decree No. 11404638910 by the MOF on 2 October 2025:
The explanatory decrees of the “Value-added and Non-value-added Business Tax Act” have been abolished.

3.
Issuance of Explanatory Decree No. 11404637860 by the MOF on 3 October 2025:
Interpretive rule of the applicable principle of the issued decrees after the release of the 2025 edition of the “Income Tax Act” has been issued.

4.
Issuance of Decree No. 11400613020 by the MOF on 7 October 2025:
The amendments to Article 3 of the “Operation Directions for Tax Payment by Credit Cards”, Article 4 of the “Operation Directions for Tax Payment by Automated Teller Machine IC Cards”,  and Article 4 of the “Operation Directions for Tax Payment by Phone or E-transactions from Current or Savings Accounts” have been issued and will become effective on 1 January 2026.

5.
Issuance of Explanatory Decree No. 11404646210 by the MOF on 9 October 2025:
The applicable principle of the issued decrees after the release of the 2025 edition of the “Business Tax Act, Securities Transaction Tax Act, and Futures Transaction Tax Act Explanatory Decrees” has been issued.

6.
Issuance of Decree No. 11400608960 by the MOF on 14 October 2025:
The explanatory decree No. 0890036052 by the MOF on 9 June 2000 has been abolished.

7.
Issuance of Decree No. 11404641930 by the MOF on 16 October 2025:
The “Houses Newly Approved by the Ministry of Finance, Which Are Excluded From the Total Number of Taxable Houses Held by a Taxpayer in the Entire Country and Applicable to Differential Tax Rates Specified in Items 2 to 4 of Subparagraph 1 of Paragraph 1 of Article 5 of the House Tax Act” has been issued and became effective from 1 July 2024.

8.
Issuance of Explanatory Decree No. 11404641660 by the MOF on 16 October 2025:
An interpretation has been issued, which stipulates that rules regarding medical and maternity expenses under itemized deductions specified in Article 17 of the “Income Tax Act” shall apply to medical expenses concerning the treatment with assisted reproductive technology declared by a taxpayer.

9.
Issuance of Decree No. 11404638660 by the MOF on 27 October 2025:
Notice is hereby given that the amount deducted from an individual’s gross consolidated income incurred by investing in domestic high-risk innovative startups in accordance with the amendment to Article 23-2 of the “Industrial Innovation Statute” promulgated on May 7, 2025 shall be added into the amount of basic income of individuals.