No	Date	Title
1.	2026.09.11	CH有關臺新租稅協定新約規定新加坡企業取得與以船舶或航空器經營國際運輸業務有關資金所產生之利息應視為國際運輸利潤之認定方式 ENExplanatory Decree on the Recognition of Interest on Funds Connected with the Operation of Ships or Aircraft in International Traffic Derived by Singapore Enterprises as Profits from Such Operation under the Renewed Taiwan-Singapore Income Tax Agreement
2.	2026.05.13	CH外國營利事業收取製造業技術服務業與發電業之權利金及技術服務報酬免納所得稅案件審查原則 ENDirections Governing Reviews of Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries
3.	2026.04.22	CH電子發票實施作業要點 ENDirections for the Implementation of Electronic Uniform Invoices Operations
4.	2025.12.23	CH個人於網路發表創作或分享資訊課徵綜合所得稅作業規範 ENOperation Directions on the Levy of Income Tax on Individuals Who Publish Creative or Informational Content Online
5.	2024.01.11	CH外籍專業人士租稅優惠之適用範圍 ENThe Scope of Application for Tax Preferences Provided to Foreign Professionals
6.	2023.10.13	CH所得稅法第八條規定中華民國來源所得認定原則 ENGuidelines for the Determination of Income from Sources in the Republic of China in Accordance with Article 8 of the Income Tax Act
7.	2023.07.05	CH電子發票實施作業要點 ENDirections for the Implementation of Electronic Uniform Invoices Operations
8.	2023.05.29	CH外國營利事業申請適用所得稅法第二十五條第一項規定計算所得額案件審查原則 ENDirections Governing the Examination of Applications by Foreign Profit-Seeking Enterprises for Income Calculation Pursuant to Paragraph 1, Article 25 of the Income Tax Act
9.	2021.12.16	CH所得稅法第八條規定中華民國來源所得認定原則 ENGuidelines for the Determination of Income from Sources in the Republic of China in Accordance with Article 8 of the Income Tax Act
10.	2021.06.04	CH電子發票實施作業要點 ENDirections for the Implementation of Electronic Uniform Invoices Operations