BROSS & Partners would like to introduce a number of regulation highlights as follows:

• Guidelines for exemption of personal income tax for foreign experts

• New provisions on the implementation of investment incentives

• Guidelines for foreign exchange management for offshore investment activities

• Regulations on offshore indirect investment for the cases approved by the Prime Minister

• Regulations on condition for using stamps

• New circular on guidelines for tax registration

• Reduction in penalties for late tax payment

• Conditions for grant of business licenses for provision of cyber information security services