1.
Issuance of Explanatory Decree No. 11300500880 by the MOF on 1 July 2024:
An explanation of Article 10-2 of the “Estate and Gift Tax Act” which stipulates the trust period in regard to gift cases where the beneficiary of a trust is not the settlor upon the termination of a trust relationship due to the death of the beneficiary, has been issued.

2.
Issuance of Decree No. 11300543490 by the MOF on 2 July 2024:
The “Directions for Determination of Long-term Care Institutions Exempted from House Tax and Land Value Tax” has been issued.

3.
Issuance of Decree No. 11304550030 by the MOF on 4 July 2024:
The amendments to Articles 3 and 3-1 of the “Directions Regarding Termination and Recapture of the Tax Benefits in Accordance with Article 48 of Tax Collection Act” have been issued.

4.
Issuance of Explanatory Decree No. 11304525870 by the MOF on 10 July 2024:
An explanation stipulates that if the trust property consists of shares or capital of a foreign affiliated enterprise in a low-tax country or jurisdiction, the trustee shall submit the required documents and apply for the issuance of the tax withholder's uniform number according to the Income Tax Act. If the offshore trustees are unable to do this by themselves, they may appoint an agent to act on their behalf, has been issued.

5.
Issuance of Explanatory Decree No. 11300544980 by the MOF on 10 July 2024:
An explanation of Article 6 of the “Land Tax Act” and Article 15 of the “House Tax Act,” which stipulates the exemption provisions for land value tax and house tax for private schools during the liquidation period, has been issued.

6.
Issuance of Explanatory Decree No. 11304583280 by the MOF on 11 July 2024:
An explanation of Article 1 of the “Value-added and Non-value-added Business Tax Act,“ which stipulates that business tax should not be levied on the interest revenues generated by agricultural and fishery credit departments from depositing surplus funds into other eligible credit departments, has been issued.