1.
Issuance of Decree No. 11004557120 by the MOF on 3 June 2021:
The amendments to the “Directions for the Handling of Fines under Article 34 of the Certified Public Bookkeepers Act of the Regional National Taxation Bureaus, Ministry of Finance” have been issued.

2.
Issuance of Decree No. 11004575510 by the MOF on 3 June 2021:
An amendment to Paragraph 1 to delete the text about “(January 15, 2020 to June 30, 2021)” of the explanatory Decree No. 10904533690 issued by the MOF on 19 March 2020 has been issued.

3.
Issuance of Decree No. 10904708730 by the MOF on 8 June 2021: 
The amendments to the “Reference Table for Fines and Multiples of Punishments” under Paragraphs 2 and 3, Article 108-2 of the Income Tax Act (individual income tax), Article 110 of the Income Tax Act (individual income tax), and Article 15 of the Income Basic Tax Act (individual income tax) have been issued.

4.
Issuance of Decree No. 11004575360 by the MOF on 11 June 2021:
The announcement of “Situations of house and land that have been held for a period of no more than five years are transferred because of a job transfer, involuntary separation from employment, or any other involuntary cause provided in Subparagraph 1-(5), Paragraph 3, Article 14-4 of the Income Tax Act” has been issued and became effective on 1 July 2021.

5.
Issuance of Decree No. 11004575361 by the MOF on 11 June 2021:
The announcement of “Situations of house and land that have been held for a period of no more than five years are transferred because of involuntary cause provided in Subparagraph 1-(4), Paragraph 2, Article 24-5 of the Income Tax Act” has been issued and became effective on 1 July 2021.

6.
Issuance of Decree No. 11004573280 by the MOF on 18 June 2021:
The amendments to articles of the “Regulations Governing Assessment of the Income or Losses of an Individual Arising from Securities Transactions” have been issued.

7.
Issuance of Explanatory Decree No. 11004014800 by the MOF on 24 June 2021:
An explanation of Article 66-9 of the “Income Tax Act” which stipulates rules regarding the calculation of the undistributed surplus earnings of a profit-seeking enterprise that adjusted retained earnings at the beginning of 2018 due to changes in the version of International Financial Reporting Standards has been issued.

8.
Issuance of Decree No. 11004573290 by the MOF on 25 June 2021:
The amendments to Article 2 and Attachment of Article 4 of“The Guidelines Governing the Reviewing Procedure of the Regional National Taxation Bureaus, Ministry of Finance for Accepting Tax Refund Applications for Overpaid Business Tax Claimed by Business Entities Affected by the Coronavirus Disease 2019 (COVID-19)” have been issued.

9.
Issuance of Decree No. 11004582360 by the MOF on 28 June 2021:
Notice is hereby given concerning the stipulation to extend the deadline of the filing and paying of 2020 individual income tax to August 2, 2021 for taxpayers who are medical personnel with a registered practice due to the impact of COVID-19.

10.
Issuance of Decree No. 11004582620 by the MOF on 30 June 2021:
The amendments to “The Guidelines on the Deferral and Installments of Tax Payment for the Taxpayer during the epidemic of the Coronavirus disease 2019” have been issued.

11.
Issuance of Decree No. 11004573610 by the MOF on 30 June 2021:
The amendments to Articles 8, 11 and 14 of “The Standards of Withholding Rates for Various Incomes” have been issued.

12.
Issuance of Decree No. 11004553710 by the MOF on 30 June 2021:
The amendment to “The Guidelines for Filing the Income Tax on the Consolidated Income from House and Land Transactions” has been issued and became effective on 1 July 2021.