1.
Issuance of Explanatory Decree No. 11404692810 by the MOF on 5 January 2026:
For the purpose of filing individual income tax for the 2025 taxable year, the rate of exchange between the NTD and the CNY is set at 4.3516:1.
2.
Issuance of Decree No. 11400703140 by the MOF on 13 January 2026:
The amendments on partial directions of the "Operation Directions for Electronic-Filing of Consolidated Income Tax Returns" have been issued.
3.
Issuance of Decree No. 11404657631 by the MOF on 14 January 2026:
"The Standards for Costs and Necessary Expenses on Revenues from Independent Farming, Fishing, Animal Husbandry, and Forestry Businesses for the 2025 Taxable Year" has been issued.
4.
Issuance of Decree No. 11404657630 by the MOF on 14 January 2026:
"The Standards for Necessary Losses and Expenses from Leasing Property for the 2025 Taxable Year" has been issued.
5.
Issuance of Decree No. 11400702460 by the MOF on 14 January 2026:
The amendments on directions 4 and 5 of "The Operation Directions for Information Service Provided by the Tax Collection Authority on Income and Deductions Data Inquired by Taxpayers During the Period of Filing Income Tax Return" have been issued.
6.
Issuance of Decree No. 11404679170 by the MOF on 16 January 2026:
"The Table for Producer Price Index and Multiples of Values for Asset Revaluation in the R.O.C. Taiwan Territory", which is applicable to the process of asset revaluation for profit-seeking enterprises has been issued.
7.
Issuance of Decree Hua-Zong-I-Jing No. 11500007791 by the President on 28 January 2026:
The amendment to Article 7 of the "Vehicle License Tax Act" has been promulgated.
8.
Issuance of Decree No. 11400693420 by the MOF on 30 January 2026:
"The Implementation Directions of the Expanding of Paper Examinations Relating to Profit-Seeking Enterprise Income Tax Returns for the 2025 Taxable Year" has been issued.