1.
Issuance of Decree No. 11004699370 by the MOF on 5 January 2022:
The “Regulations Governing the Installments of Tax Payment with Interest Surcharge for the Taxpayer” has been issued.

2.
Issuance of Explanatory Decree No. 11004699371 by the MOF on 5 January 2022:
The abolitions of the explanatory decree No. 09804545380 by the MOF on 18 June 2009, No. 09804545500 by the MOF on 13 July 2009, and No. 09904542400 by the MOF on 15 December 2010 have been issued and shall become effective on 7 January 2022.

3.
Issuance of Explanatory Decree No. 11004589400 by the MOF on 5 January 2022:
An explanation of Articles 4-4, 4-5 and 14-4 of the “Income Tax Act,” which stipulates principles for determining the acquiring date and the holding period of the house and land and self-use house and land for an individual providing his/her own house and land to participate in urban renewal though  rights transfer has been issued.

4.
Issuance of Decree No. 11004652640 by the MOF on 6 January 2022:
The amendments to the “Directions Regarding Awards for Tax Agents” and Articles 2, 3, and 7 of the “Directions Regarding Discipline Codes for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents” have been issued.

5.
Issuance of Explanatory Decree No. 11004648950 by the MOF on 7 January 2022:
An explanation of Article 19 of the “Value-added and Non-value-added Business Tax Act,” which stipulates rules regarding the deduction of the input tax arising from renting a passenger automobile having not more than nine seats and which is not used for the sale of goods or rendering of services by a business entity, has been issued.

6.
Issuance of Decree No. 11000689160 by the MOF on 11 January 2022: 
The amendments to partial articles of the “Directions for the Service of Pre-Calculation of Individual Consolidated Income Tax Returns” have been issued.

7.
Issuance of Explanatory Decree No. 11004706560 by the MOF on 12 January 2022:
For the purpose of filing individual consolidated income tax for the 2021 taxable year, the rate of exchange between the NTD and the CNY is set at 4.3238:1.

8.
Issuance of Decree No. 1100041879 by the Executive Yuan on 14 January 2022:
The Article 43-3 of the “Income Tax Act” amended and promulgated on 27 July 2016 shall come into force in fiscal year 2023. The partial articles of the “Income Basic Tax Act” amended and promulgated on 10 May 2017 shall come into force on 1 January 2023.

9.
Issuance of Decree No. 11004667090 by the MOF on 17 January 2022:
“The Standards for Necessary Losses and Expenses from Leasing Property for the 2021 Taxable Year” has been issued.

10.
Issuance of Decree No. 11004667091 by the MOF on 17 January 2022:
“The Standards for Costs and Necessary Expenses on Revenues from Self-undertaking in Farming, Fishing, Animal Husbandry, and Forestry Businesses for the Taxable Year 2021” has been issued.

11.
Issuance of Decree No. 11004688210 by the MOF on 17 January 2022:
“The Pilot Guidelines for the Tax Collection Authority-in-Charge in Regard to Inquiring about the Income Data of Tax Year 2021 of Profit-Seeking Enterprises, Organizations or Institutions, and Offices of Professionals during the Period for the Filing of Income Tax Returns” has been issued.

12.
Issuance of Decree No. 11104501170 by the MOF on 20 January 2022:
“The Regulations for the Security and the Maintenance of Personal Information Files for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents” has been issued.

13.
Issuance of Decree No. 11000685930 by the MOF on 20 January 2022:
“The Essentials of the Implementation of the Expanding of Paper Examinations Relating to Profit-Seeking Enterprise Income Tax Returns for the 2021 Taxable Year” has been issued.

14.
Issuance of Decree No. 11100510150 by the MOF on 20 January 2022:
“The Table of the Index of Wholesale Prices and Multiples of Values Used for Asset Revaluation in the R.O.C. Taiwan Territory, which Applies to Profit-Seeking Enterprises in Handling Asset Revaluation” has been issued.

15.
Issuance of Decree No. 11000718170 by the MOF on 24 January 2022: 
The amendments to partial provisions of the “Directions for Electronic-Filing of Individual Consolidated Income Tax Returns” have been issued.

16.
Issuance of Decree No. 11000722220 by the MOF on 24 January 2022: 
The amendments to partial provisions of the “Directions for Electronic-Filing of Individual Consolidated Income Tax Returns for Aliens” have been issued.

17.
Issuance of Explanatory Decree No. 11000633640 by the MOF on 25 January 2022:
An explanation of Paragraph 3 of Article 4-4 of the “Income Tax Act,” which stipulates the standard for any profit-seeking enterprise directly or indirectly holding more than half of the total number of shares or the total amount of capital of an enterprise within or outside the Republic of China has been issued.

18.
Issuance of Explanatory Decree No. 11000633641 by the MOF on 25 January 2022:
An explanation of Paragraph 3 of Article 4-4 of the “Income Tax Act,” which stipulates the standard for any individual directly or indirectly holding more than half of the total number of shares or the total amount of capital of an enterprise within or outside the Republic of China has been issued.

19.
Issuance of Decree No. 11004649120 by the MOF on 25 January 2022:
“The Standards for Tax Authorities in Verifying the Revenue of Professional Practitioners for the Taxable Year 2021” has been issued.

20.
Issuance of Decree No. 11004649121 by the MOF on 25 January 2022:
“The Standards for Expenses for Professional Practitioners for the Taxable Year 2021” has been issued.

21.
Issuance of Decree No. 11004649122 by the MOF on 25 January 2022:
“The Standards for Costs and Necessary Expenses for Private Cram Schools, Kindergartens, and Nursing Homes for the Taxable Year 2021” has been issued.

22.
Issuance of Explanatory Decree No. 11000635560 by the MOF on 27 January 2022:
An explanation decree of Paragraph 1, Article 23 of the “Tax Collection Act” which stipulates the date from which the period for collection of a gift tax shall commence, in which the donee of the gift is the taxpayer in accordance with Subparagraph 2, Paragraph 1, Article 7 of the “Estate and Gift Tax Act”, has been issued.

23.
Issuance of Decree No. 11004700610 by the MOF on 28 January 2022:
“The Regulations Governing the Calculation of Income from Property Transactions on house for the Taxable Year 2021” has been issued.