1.
Issuance of Decree No. 11204568352 by the MOF on 13 October 2023：
The amendment to Article 10 of “The Directions for the Income Taxation of Cross-Border Electronic Services Provided by Foreign Enterprises” has been issued.

2.
Issuance of Decree No. 11204568351 by the MOF on 13 October 2023：
The amendment to Article 6 of the explanatory Decree No. 10604704390 by the MOF on 2 January 2018 has been issued.

3.
Issuance of Decree No. 11204568350 by the MOF on 13 October 2023：
The amendment to Article 15 of “The Guidelines for the Determination of Sources of Income in the Republic of China according to Article 8 of the Income Tax Act” has been issued. 

4.
Issuance of Explanatory Decree No. 11204660380 by the MOF on 16 October 2023：
The applicable principle of the issued decrees after the release of the 2023 edition of the “Estate and Gift Tax Act Explanatory Decrees” has been issued.

5.
Issuance of Explanatory Decree No. 11204659830 by the MOF on 16 October 2023：
The applicable principle of the issued decrees after the release of the 2023 edition of the “Land Tax Act Explanatory Decrees” has been issued.

6.
Issuance of Explanatory Decree No. 11204617470 by the MOF on 16 October 2023：
An explanation of Article 28 of the “Land Tax Act” which stipulates the principle for declaring the present transfer value for self-benefit trust land transferred due to a company being dissolved after a merger has been issued.

7.
Issuance of Explanatory Decree No. 11204571850 by the MOF on 16 October 2023：
An explanation of Article 11 of the “Value-added and Non-value-added Business Tax Act” stipulates the imposition of Business Tax on non-performing loans that an asset management company petitions for participation in the distribution or acceptance of the mortgaged property has been issued.

8.
Issuance of Decree No. 11204651220 by the MOF on 23 October 2023：
The explanatory decree No. 0920457866 by the MOF on 5 January 2004 has been abolished.

9.
Issuance of Decree No. 11204633460 by the MOF on 25 October 2023：
The revision of the “Reference Table for Fines and Multiples of Punishments” relating to Articles 9, 9-1, and 9-2 of the “Securities Transaction Tax Act” has been issued.

10.
Issuance of Decree No. 11204586990 by the MOF on 25 October 2023：
The revision of the “Reference Table for Fines and Multiples of Punishments” relating to Article 51 of the “Value-added and Non-value-added Business Tax Act” has been issued.