1.
Issuance of Decree Hua-Zong-I-Jing No. 11200115291 by the President on 3 January 2024：
The amendments to partial Articles of the “House Tax Act” have been promulgated.

2.
Issuance of Decree Hua-Zong-I-Jing No. 11200115321 by the President on 3 January 2024：
The amendment to Article 17 of the “Income Tax Act” has been promulgated.

3.
Issuance of Explanatory Decree No. 11204665340 by the MOF on 4 January 2024：
An explanation stipulates how to apply the controlled foreign company rules if the trust property consists of shares or capital of a foreign affiliated enterprise in a low-tax country or jurisdiction.

4.
Issuance of Explanatory Decree No. 11304504120 by the MOF on 9 January 2024：
For the purpose of filing individual consolidated income tax for the 2023 taxable year, the rate of exchange between the NTD and the CNY is set at 4.3877:1.

5.
Issuance of Decree No. 11204616991 by the MOF on 11 January 2024：
The abolishment of the explanatory decree No. 09600511821 by the MOF on 8 January 2008 is in line with the amendment of “The Scope of Application for Tax Preferences Provided to Foreign Professionals” on 11 January 2024.

6.
Issuance of Decree No. 11204616990 by the MOF on 11 January 2024：
The amendment to “The Scope of Application for Tax Preferences Provided to Foreign Professionals” has been issued.

7.
Issuance of Decree No. 11204666601 by the MOF on 17 January 2024：
“The Standards for Costs and Necessary Expenses on Revenues from Self-undertaking in Farming, Fishing, Animal Husbandry, and Forestry Businesses for the 2023 Taxable Year” has been issued.

8.
Issuance of Decree No. 11204666600 by the MOF on 17 January 2024：
“The Standards for Necessary Losses and Expenses from Leasing Property for the 2023 Taxable Year” has been issued.

9.
Issuance of Decree No. 11204670240 by the MOF on 18 January 2024：
“The Directions for the Tax Authority in Regard to Inquiring about the Income Data of Tax Year 2023 of Profit-Seeking Enterprises, Organizations or Institutions, and Offices of Professionals During the Period for the Filing of Income Tax” has been issued.

10.
Issuance of Decree No. 11200684300 by the MOF on 19 January 2024： 
The revision 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” has been issued.

11.
Issuance of Decree No. 1121043735 by the MOF on 22 January 2024：
The amendments on partial articles of the “Regulations Governing the Conduction of Assets Revaluation for Profit-Seeking Enterprises” have been issued.

12.
Issuance of Explanatory Decree No. 11204685080 by the MOF on 24 January 2024：
An explanation of Article 2 of the “Securities Transaction Tax Act”, which stipulates the imposition of securities transaction tax on the transaction of beneficial certificates of exchange-traded securities investment trust funds which apply to the dual currency over-the-counter system on the Taipei Exchange has been issued.