1.
Issuance of Decree No. 11104686430 by the MOF on 7 February 2023: 
“The directions for Electronic-Filing of Individual Consolidated Income Tax Returns” has been issued.

2.
Issuance of Decree No. 11104686431 by the MOF on 7 February 2023: 
“The directions for Electronic-Filing of Individual Consolidated Income Tax Returns for Aliens” has been abolished.

3.
Issuance of Decree Hua-Zong-I-Jing No. 11200009201 by the President on 8 February 2023:
The amendment to Article 7 of the “Tobacco and Alcohol Tax Act” has been promulgated.

4.
Issuance of Decree No.11104677480 by the MOF on 8 February 2023:
The amendments to the “Operation Directions for Tax Payment by Credit Cards” have been issued and will become effective on 1 March 2023. 

5.
Issuance of Decree No.11104677481 by the MOF on 8 February 2023:
The amendments to Article 3 and 4 of the “Operation Directions for Tax Payment by Automated Teller Machine IC Cards” have been issued and will become effective on 1 March 2023.
The amendments to Item 12 and 13 of Subparagraph 2 of Paragraph 1 of Article 3 of the “Operation Directions for Tax Payment by Automated Teller Machine IC Cards” have been issued and will become effective on 1 October 2023.

6.
Issuance of Decree No.11104677482 by the MOF on 8 February 2023:
The amendments to Article 3 and 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 March 2023.

7.
Issuance of Decree No.11104677483 by the MOF on 8 February 2023:
The amendments to Article 3 and 4 of the “Operation Directions for Tax Payment via Electronic Payment Accounts” have been issued and will become effective on 1 March 2023.

8.
Issuance of Decree No. 11104671802 by the MOF on 15 February 2023:
“The standards for Costs and Necessary Expenses for Private Cram Schools, Kindergartens, and Nursing Homes for the Taxable Year 2022” has been issued.

9.
Issuance of Decree No. 11104671801 by the MOF on 15 February 2023:
“The standards for Expenses for Professional Practitioners for the Taxable Year 2022” has been issued.

10.
Issuance of Decree No. 11104671800 by the MOF on 15 February 2023:
“The standards for Tax Authorities in Verifying the Revenue of Professional Practitioners for the Taxable Year 2022” has been issued.

11.
Issuance of Decree No. 11204507770 by the MOF on 23 February 2023:
The amendments to partial articles of the “Regulations for the Collection of Commodity Tax” have been issued.

12.
Issuance of Decree No. 11204507771 by the MOF on 23 February 2023:
The abolishment and amendment to 4 explanatory decrees in force from 25 February 2023, in line with amendments to partial articles of the “Regulations for the Collection of Commodity Tax”.

13.
Issuance of Decree No. 1120002299 by the Executive Yuan on 22 February 2023:
Imported soybeans, wheat, and corn are exempted from the business tax from 1 April to 30 June 2023.