1.
Issuance of Decree No. 11404560730 by the MOF on 4 June 2025:
The “Operation Directions for Regional National Taxation Bureaus of Ministry of Finance Reviewing Applications for Tax Refund of Overpaid Business Tax from Business Entities Affected by the US Tariff Policy” has been issued.

2.
Issuance of Decree Hua-Zong-I-Jing No. 11400059801 by the President on 13 June 2025:
The amendment to Article 11-1 of the “Commodity Tax Act” has been promulgated.

3.
Issuance of Explanatory Decree No. 11400555460 by the MOF on 25 June 2025:
An explanation stipulating that transportation services provided by long-term care service providers that have entered into administrative contracts with local competent authorities are exempt from business tax, has been issued.

4.
Issuance of Explanatory Decree No. 11404588630 by the MOF on 25 June 2025:
An explanation stipulates that the Paragraph 3 of Article 23 of the “Tax Collection Act”, which stipulates that the period of tax collection for cases specified in Article 39 of the aforesaid Act shall deduct the duration of temporary deferral of execution of taxation, the end day of which shall be the date the administrative remedy is determined.