1.
Issuance of Explanatory Decree No. 11004646940 by the MOF on 1 December 2021:
An explanation of Article 7 of the “Value-added and Non-value-added Business Tax Act,” which stipulates that zero rate of business tax applies to foreign exchange receipts earned by a business entity through providing electronic data hosting services for foreign enterprises, institutions, groups or organizations that have no fixed place of business within the territory of the R.O.C. has been issued. 

2.
Issuance of Decree No. 11004679960 by the MOF on 7 December 2021:
The amendment to Article 15 of the “Uniform invoice Award Regulations” has been issued.

3.
Issuance of Decree No. 11000061700 by the MOF on 16 December 2021:
The amendment to Subparagraph 1, Article 5 of the explanatory Decree No. 10604704390 on 2 January 2018 regarding the income earned by foreign profit-seeking enterprises selling cross-border electronic services shall be subject to income tax has been issued.

4.
Issuance of Decree No. 11000061701 by the MOF on 16 December 2021:
The amendment to Articles 2, 5, and 6 of “The Directions for the Income Taxation of Cross-Border Electronic Services Provided by Foreign Enterprises” has been issued.

5.
Issuance of Decree No. 11000061702 by the MOF on 16 December 2021:
The amendments to Articles 15-1 of “The Guidelines for the Determination of Sources of Income in the Republic of China according to Article 8 of the Income Tax Act” has been issued and “The Directions for Tax Withholders Paying Foreign Profit-Seeking Enterprises the Remuneration for Services or the Business Profit Applying for Issuance of Assessment Permission of Applicable Net Profit Ratio for Calculation of Income” has been issued.

6.
Issuance of Decree Hua-Zong-I-Jing No. 11000112901 by the President on 17 December 2021:
The amendment to partial articles of the “Tax Collection Act” has been promulgated.

7.
Issuance of Decree No. 11004693550 by the MOF on 20 December 2021:
The revisions on partial provisions of the “Reference Table for Fines and Multiples of Punishments” of Article 44 of the “Tax Collection Act” have been issued.

8.
Issuance of Decree No. 11000680260 by the MOF on 20 December 2021:
“The Guidelines for the Service of Pre-Calculation of Estate Tax Returns” has been issued and will become effective on 1 January 2022.

9.
Issuance of Decree No. 11004692160 by the MOF on 22 December 2021:
The amendment to Articles 15 of the “Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents” has been issued.

10.
Issuance of Decree Hua-Zong-I-Jing No. 11000116321 by the President on 29 December 2021:
The amendment to Articles 2-2 and 3 of the “Securities Transaction Tax Act” has been promulgated that securities transaction tax of stock day trades shall be levied at the rate of 1.5‰ from January 1, 2022 until December 31, 2024.

11.
Issuance of Decree No. 11004703450 by the MOF on 29 December 2021:
The amendment to Article 3 of the “Operational Directions for Tax Payment by Credit Cards,” the amendment to Article 15 of the “Operational Directions for Tax Payment by Automated Teller Machine,” the amendment to Article 4 of the “Operational Directions for Tax Payment by Phone or E-transactions from Current or Savings Accounts,” the amendment to Article 4 of the “Operational Directions for Tax Payment by Automated Teller Machine IC Cards,” the amendment to Article 4 of the “Operational Directions for Tax Payment via Electronic Payment Account,” and the amendment to Article 5 of the “Operational Directions for Tax Payment to the Tax Collection Agency at entrusted Convenience Stores” have been issued and will become effective on 1 January 2022.

12.
Issuance of Decree Hua-Zong-I-Jing No. 11000117711 by the President on 30 December 2021:
The amendment to Article 5 and 25 of the “Vehicle license Tax Act” has been promulgated.