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  • 2026-11-12

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2026 / 10 Taxation Important Measures

1.
Issuance of Explanatory Decree No. 11504648110 by the MOF on 13 October 2026:
Interpretive rule of the applicable principle of the issued decrees after the release of the “2026 Codification of the Regulations of Stamp Tax Act, Vehicle License Tax Act, and Amusement Tax Act” has been issued.

2.
Issuance of Decree No. 11500662810 by the MOF on 19 October 2026:
The revision of the “Operation Directions for Application for and Issuance of Certificate of Consent for Transfer in Estate Tax Cases” has been issued.

3.
Issuance of Decree No. 11500660840 by the MOF on 19 October 2026:
The revision of the “Operation Directions for Taxpayer of the Estate Tax Inquiring about the Property Information of the Decedent,” the amendments to Article 2 of the “Operation Directions for Tax Collection Authorities to Provide One-Step Service for Inquiry of the Financial Heritage Information of the Decedent,” partial articles of the “Operation Directions for the Service of Pre-Calculation of Estate Tax Returns,” Articles 3, 4, and 6 of the “Operation Directions for Cross-district Declaration of Estate Tax,” and Article 10 of the “Operation Directions for Electronic Filing of Returns of Estate and Gift Tax” have been issued.

4.
Issuance of Decree No. 11504584640 by the MOF on 20 October 2026:
The amendments on partial directions of the “Operation Directions for Taxpayer Ombudsmen Dealing With Taxpayer Rights Protection Matters” have been issued.

5.
Issuance of Decree No. 11504570610 by the MOF on 27 October 2026:
The revision of the “Implementation Directions for Rewarding Business Entities That Excel in Using Uniform Invoices and Electronic Uniform Invoices by Ministry of Finance” has been issued.

 

Issued:Tax Collection Adminisrative Division Release date:2026-11-11 Last updated:2026-11-11