1.
Issuance of Decree No. 11004577530 by the MOF on 1 November 2021:
The amendments to the “Directions for Competent Authorities Handling the Suspension of Business Operations” and the renaming of the directions as “Directions for Regional National Taxation Bureaus of Ministry of Finance Handling the Suspension of Business Operations” have been issued.

2.
Issuance of Decree No. 11004576730 by the MOF on 1 November 2021:
The amendments to “The Regulations for Profit-seeking Enterprise's Applications for Advance Pricing Arrangements” and the renaming of the directions as “Directions for the Regional National Taxation Bureaus of Ministry of Finance to Deal With the Advance Pricing Arrangement Cases” have been issued.

3.
Issuance of Explanatory Decree No. 11004656630 by the MOF on 5 November 2021:
Interpretive rule of the applicable principle of the issued decrees after the release of the 2021 edition of the “Business Tax Act, Securities Transaction Tax Act and Futures Transaction Tax Act Explanatory Decrees”has been issued.

4.
Issuance of Explanatory Decree No. 11004624180 by the MOF on 8 November 2021:
The 46 explanatory decrees including No. 30450 by the MOF in 1974, etc., have been abolished.

5.
Issuance of Decree No. 11000617160 by the MOF on 8 November 2021:
The “Operation Directions for Tax Payment by Phone or E-transactions from Current or Savings Accounts” has been issued and will become effective on 1 January 2022.

6.
Issuance of Decree No. 1100192153 by the Executive Yuan on 15 November 2021:
For the stipulation pursuant of Paragraph 3 of Article 12-3 of “Commodity Tax Act”, which stipulates that a person who purchases a completely electric-operated automobile or motorcycle and completes registration as specified in Paragraph 2 of Article 12-3 of the aforesaid Act from 1 January 2022 to 31st, December 2025 shall be exempted from the Commodity Tax, has been issued. However, the exempted tax amount of the electric-operated passenger vehicle shall be limited to NT$1.4 million taxable value, the excessive portion is not exempted.

7.
Issuance of Decree No. 11004672380 by the MOF on 24 November 2021:
Notice is hereby given concerning the amounts of basic income, deduction from basic income while calculating the basic tax, and exemption for insurance payments received in the event of death for individual basic income under which profit-seeking enterprises and individuals are not liable for income tax in accordance with the Income Basic Tax Act in 2022.

8.
Issuance of Decree No. 11004670210 by the MOF on 24 November 2021:
Notice is hereby given that the amounts of items listed in Paragraph 1, Article 12-1 of the Estate and Gift Tax Act are applicable to estate and gift tax cases occurring in 2022.

9.
Issuance of Decree No. 11004658020 by the MOF on 24 November 2021:
Notice is hereby given concerning the amounts of exemptions, standard deductions, special deductions for salaries/wages and the disabled, tax brackets for individual income tax in 2022, and limited exemptions for retirement and severance payments received in 2022.

10.
Issuance of Decree No. 11000682020 by the MOF on 30 November 2021: 
The revisions on partial provisions of “The Directions for Information Service Provided by the Tax Collection Authority on Income and Deductions Data Inquired by Taxpayers During the Period of Filing Income Tax Return” have been issued.

11.
Issuance of Decree No. 11000685950 by the MOF on 30 November 2021:
“The Standards on Profit-Seeking Enterprises in the 2022 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of Employees” has been issued.