1.
Issuance of Decree Hua-Zong-I-Jing No. 11400089681 by the President on 10 September 2025:
The amendment to Article 12-5 of the “Commodity Tax Act” has been promulgated.

2.
Issuance of Decree No. 11404590640 by the MOF on 10 September 2025:
The “Directions for the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online” has been issued.

3.
Issuance of Decree No. 11404590641 by the MOF on 10 September 2025:
An explanation stipulating that individuals who regularly publish creative or informational content online, as well as platforms that utilize such content to provide advertising or paid services, may be exempt from penalties within a specified period for failing to apply for taxation registration, issue and deliver uniform invoices, or file and pay business tax in accordance with relevant regulations.

4.
Issuance of Explanatory Decree No. 11404562820 by the MOF on 18 September 2025:
An explanation has been issued, which stipulates the application of Article 17-2 of the Income Tax Act in a case involv-ing the sale and repurchase of a self-used residential building owned by the taxpayer's minor dependent child.

5.
Issuance of Decree No. 11404612800 by the MOF on 22 September 2025:
The “Directions for Applying for Exemption from Commodity Tax on Pure Natural Fruit /Vegetable Juices and Other Beverages Upon Release from the Factory or Importation” has been issued.

6.
Issuance of Decree No. 1145020157 by the Executive Yuan on 30 September 2025:
Imported soybeans, wheat, and corn are exempted from the business tax from 1 October 2025 to 31 March 2026.