Portugal: Tax Authority opens Pillar Two Form 64 filing service for 2024

New Zealand's Inland Revenue (IR) opened consultation on 18 September 2026 on draft guidance covering the income tax treatment of amounts received from members by not-for-profit associations (NFPs) and their filing requirements.

Colombia’s DIAN extended the suspension of tax and customs deadlines in Pereira following the 10 August earthquake, with the suspended terms set to resume on 15 October 2026.

Kazakhstan’s Ministry of Industry and Construction proposed postponing the introduction of royalties on solid minerals from 2027 to 2029. The Project Office also considered a proposed PIT exemption for individuals whose problematic loan and microloan obligations were written off.

Italy’s Revenue Agency has confirmed that digital services tax taxpayers can file supplementary returns to correct previous declarations, with specific rules applying to excess payments, refunds and carry-forward credits.

The amendments introduce a tax credit of up to 20% of eligible emission-reduction investments for qualifying electricity producers, subject to state aid restrictions, while establishing a transitional tax return filing window for affected taxpayers.

Pakistan’s Federal Board of Revenue (FBR) had introduced tougher sales tax enforcement measures targeting digital non-compliance, fake and flying invoices, and unmatched input tax claims. The provisions had also established a public register for businesses issuing simulated invoices.