1.

Issuance of Explanatory Decree No. 10904583370 by the MOF on 15 October 2020:
An explanation of Article 17 of the “Income Tax Act” which stipulates the principles for determining the case regarding the duplicate declaration of exemption of consolidated income tax for raising children has been issued.

2.

Issuance of Explanatory Decree No. 10904662960 by the MOF on 22 October 2020:
Interpretive rule of the applicable principle of the issued decrees after the release of the 2020 edition of the “Commodity Tax Act, Tobacco and Alcohol Tax Act Explanatory Decrees” has been issued.