1.

Issuance of Decree No. 10904634191 by the MOF on 3 November 2020: 
The amendments to the relevant decrees and comparison table related to tax collection in conformity with Decree No. 10904634191 issued by the MOF on 3 November 2020 have been issued.

2.

Issuance of Decree No. 10904634190 by the MOF on 3 November 2020:
The interpretive rule regarding the imposition of the severest of the punishments for a taxpayer’s violating act subject to the punishments for violation of a duty to act in relation to the tax law and the punishment for tax evasion simultaneously has been issued.

3.

Issuance of Decree No. 10904669010 by the MOF on 10 November 2020:
The abolition of the Explanatory Decree No. 10704667940 by the MOF on 9 January 2019 has been issued.

4.

Issuance of Decree No. 10904663700 by the MOF on 10 November 2020:
The amendments to the “Regulations Governing Valuation of the Collaterals for Gold, Exchangeable Foreign Currency and the Exchange Listed Securities” and the renaming of the Regulations as “Regulations Governing Valuation and Identification for the Collateral by the Tax Collection Authorities” have been issued.

5.

Issuance of Explanatory Decree No. 10904674830 by the MOF on 12 November 2020:
Interpretive rule of the applicable principle of the issued decrees after the release of the 2020 edition of the “Tax Collection Act” has been issued.

6.

Issuance of Explanatory Decree No. 10904647340 by the MOF on 13 November 2020：
The abolition of the 4 Explanatory Decrees including No. 05485 by the MOF in 1966, etc.

7.

Issuance of Decree No. 10900692920 by the MOF on 16 November 2020:
The amendments to partial Articles of  “The Standards for the Exemption of Penalties for Misconduct in Taxation Affairs” have been issued.

8.

Issuance of Explanatory Decree No. 10904629980 by the MOF on 25 November 2020:
An explanation of Articles 14, 24, and 89 of the “Income Tax Act”, which stipulates relevant rules regarding the tax exemption for governmental subsidies received by an individual, medical care institution, profit-seeking enterprise, or organization or institution which is established for educational, cultural, public welfare, or charitable purposes, due to the impact of COVID-19 has been issued.