1.
Issuance of Explanatory Decree No. 11304656750 by the MOF on 3 December 2024:
An explanation of Article 17 of the “Income Tax Act,” which stipulates rules of special deduction for rent for housing shall be those deemed not to have ownership in said buildings, has been issued.

2.
Issuance of Explanatory Decree No. 11300607350 by the MOF on 6 December 2024:
An explanation stipulates the calculation criteria for the business tax base applicable to business entities providing online game token transaction services, has been issued.

3.
Issuance of Decree No. 11300677540 by the MOF on 10 December 2024:
The “Standards on Profit-Seeking Enterprises in the 2025 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of Employees” has been issued.

4.
Issuance of Explanatory Decree No. 11304654284 by the MOF on 12 December 2024:
The stipulation pursuant to Article 48-2 of the “Value-added and Non-value-added Business Tax Act”, which stipulates relevant rules that a business entity failing to transmit issued the certificate of sales return, purchase return, or allowances on purchased merchandise within the prescribed time limit shall be exempt from the punishment within the specified time limit and came into effect on 1 January 2025.

5.
Issuance of Decree No. 11304677940 by the MOF on 12 December 2024:
The amendment of the “Taxable Threshold of Non-value-added Tax for Small Business Entities” has been issued and came into effect on 1 January 2025.

6.
Issuance of Decree No. 11304654280 by the MOF on 12 December 2024:
The “Table of the Range of Any Related Necessary Information and Transmission Deadline for Transmitting Electronic Uniform Invoices to the E-invoice Platform” has been issued and came into effect on 1 January 2025.

7.
Issuance of Decree No. 11304654281 by the MOF on 12 December 2024:
The amendments to Articles 7, 20-1, and 32 of the “Regulations Governing the Use of Uniform Invoices” have been issued.

8.
Issuance of Decree No. 1135025290 by the Executive Yuan on 17 December 2024:
The amendments to partial articles of the “Enforcement Rules of Value-added and Non-value-added Business Tax Act” have been issued and came into force on 1 January 2025.

9.
Issuance of Decree Hua-Zong-I-Yi No. 11300118961 by the President on 18 December 2024:
The amendment to Article 12 of the “Commodity Tax Act” has been promulgated.

10.
Issuance of Explanatory Decree No. 11304652000 by the MOF on 24 December 2024:
An explanation of Article 14 of the “Income Tax Act” regarding the taxation of the individual shareholders of a close company for the equity capital to be contributed by service has been issued.

11.
Issuance of Decree No. 1130016919 by the Executive Yuan on 25 December 2024:
Imported soybeans, wheat, and corn are exempted from the business tax from 1 January to 31 March 2025.

12.
Issuance of Decree No. 11304601990 by the MOF on 27 December 2024:
MOF Notice is hereby given, for stipulating that the notice documented as Tai-Tsai-Shui-Tzu No. 11204546660 regarding the announcement Excluding the provisions of the “Electronic Signatures Act” ceases to apply from 27 December 2024.

13.
Issuance of Decree No. 11300675680 by the MOF on 27 December 2024: 
Notice is hereby given, for stipulating a reference list of low-tax countries or jurisdictions.

14.
Issuance of Decree No. 11304693590 by the MOF on 30 December 2024:
Notice is hereby given stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline, and diesel oil from 1 January to 31 March 2025.

15.
Issuance of Explanatory Decree No. 11300645290 by the MOF on 31 December 2024:
In accordance with the amendments to partial Articles of the “Income Tax Act” that were promulgated on 7 August 2024, amendments to relevant decrees of the “Income Tax Act” have been issued and became effective on 1 January 2025.

16.
Issuance of Decree No. 11304674510 by the MOF on 31 December 2024:
The amendments to the “Regulations Governing the Withholding of Tax on Salaries and Wages” have been issued.