The Ministry of Finance announced a set of important tax measures effective in May of the fiscal year 115 (2026). The measures include an adjustment to the withholding tax rates for employment income, aimed at simplifying the payroll tax calculation and providing relief to low‑ and middle‑income earners. Additionally, the announcement revises the tax treatment of capital gains derived from securities transactions, clarifying the inclusion of such gains in the baseline income for personal income tax purposes, in accordance with the newly added Article 23(1) of the Income Tax Act. The Ministry also extends the filing deadline for certain quarterly tax returns, allowing taxpayers an additional two weeks to submit their reports without incurring penalties. Furthermore, new guidance is provided on the reporting obligations for cross‑border digital platform income, ensuring better compliance with recent amendments to the withholding tax rules for foreign‑sourced earnings. The notice emphasizes that these changes will take effect from June 1, 2026, and taxpayers are encouraged to review the updated regulations and adjust their tax planning accordingly. Detailed implementation instructions are available on the Ministry’s official portal, and stakeholders are advised to consult tax professionals for advice tailored to their specific circumstances.