1.
Issuance of Explanatory  Decree No. 11504611390 by the MOF on 3 September 2026:
An explanation regarding the sale by business entities of virtual assets and stablecoins as defined in Subparagraphs 1 and 6 of Article 3 of the “Virtual Asset Service Act” not being subject to the scope of business tax levy has been issued.

2.
Issuance of Explanatory Decree No. 11504634820 by the MOF on 10 September 2026:
Interpretive rule of the applicable principle of the issued decrees after the release of the “2026 Codification of the Regulations of House Tax Act and Deed Tax Act” has been issued.

3.
Issuance of Decree Hua-Zong-I-Jing No. 11500086671 by the President on 11 September 2026:
The amendments to Article 17 and Article 126 of the “Income Tax Act” have been promulgated.

4.
Issuance of Decree Hua-Zong-I-Jing No. 11500086661 by the President on 11 September 2026:
The amendments to partial articles of the “Estate and Gift Tax Act” have been promulgated.

5.
Issuance of Decree No. 11500629730 by the MOF on 14 September 2026:
The revision to the supplementary of Paragraph 5 of the “Directions for Tax Authorities Reviewing the Applications for the Deferral or Installments of Tax Payment Filed by the Taxpayer Upon the Impact of the U.S. Reciprocal Tariff Policy” has been issued.

6.
Issuance of Explanatory Decree No. 11500617350 by the MOF on 16 September 2026: 
An interpretation has been issued, which stipulates that documentary evidence for foreign profit-seeking enterprises recognizing costs or expenses incurred offshore no need to be authenticated by an overseas embassy or consulate of the R.O.C. or other organizations recognized by the R.O.C.

7.
Issuance of Explanatory Decree No. 11504589661 by the MOF on 24 September 2026:
An explanation of the Vehicle License Tax Act has been issued, which stipulates that vehicles owned by people who obtain an R.O.C. resident certificate and are for the use of individuals with mental or physical disabilities and meeting related rules are exempt from vehicle license tax. The stipulation has been effective since 30 January 2026.

8.
Issuance of Decree No. 11504589660 by the MOF on 24 September 2026:
An order is hereby issued for the stipulation regarding the review of 63 interpretive rules, including explanatory decree No. 09504717030 issued by the MOF on 17 March 2006.

9.
Issuance of Decree No. 1150014644 by the Executive Yuan on 24 September 2026:
Notice is hereby given, for stipulating that imported soybeans, wheat, and corn are exempted from the business tax from 1 October 2026 to 31 March 2027.

10.
Issuance of Decree No. 11504644080 by the MOF on 30 September 2026:
Notice is hereby given, for stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline, diesel oil, and liquefied petroleum gas from 1 October 2026 to 31 March 2027.