Cambodia: GDT reminds self-assessed enterprises of 2025 annual income tax filing, payment deadlines
Cambodia’s General Department of Taxation (GDT) issued notice ( No. L202512110049TD3418) on 14 January 2026, reminding enterprises under the self-assessment regime of their obligations to file and pay annual income tax for the 2025 tax year, in
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Bolivia: SIN extends unified agricultural tax system compliance deadline to January 2026
Bolivia’s tax authority (SIN) issued Normative Board Resolution RND 102500000053 on 30 December 2025, extending certain obligations for the 2024 tax year under the Unified Agricultural Regime (Régimen Agropecuario Unificado, RAU). The
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Spain: Tax Agency unveils 2026 VAT, PIT, corporate tax measures
The Spanish Tax Agency has introduced new tax measures under Royal Decree-Law 16/2025 of 23 December 2025, published in the Official State Gazette on 24 December. The decree aims to support socially vulnerable groups and implement urgent tax and
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Uruguay: DGI sets 2026 tax filing, payment schedule
Uruguay’s General Tax Directorate (Dirección General Impositiva – DGI) has issued Resolution No. 2284/025, establishing the official due date schedules for the filing of tax returns and payment of taxes administered by the DGI for the period
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Hong Kong: IRD extends 2024-25 lodgement tax return deadline ending January–March 2025
The Hong Kong Inland Revenue Department (IRD) released a Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2024/25 Tax Returns on 19 December 2025 stating that the IRD recognises the genuine difficulties being
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Bolivia: SIN defers agricultural tax system deadlines to December 2025
Bolivia’s tax authority (SIN) issued Normative Board Resolution RND 102500000046 on 27 November 2025, specifically addressing the obligations of those operating under the Unified Agricultural Regime (Régimen Agropecuario Unificado, RAU), which
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Hong Kong: IRD extends 2024/25 tax return filing deadline for year-ends January–March 2025
To assist businesses and practitioners with recent operational demands, through Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2024/25 Tax Returns on 21 November 2025, the Inland Revenue Department (IRD)
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US: IRS extends tax relief for Missouri taxpayers impacted by storms, floods
The US Internal Revenue Service (IRS), in a release (MO-2025-03) on 17 November 2025, announced tax relief for individuals and businesses in parts of Missouri affected by severe storms, straight-line winds, tornadoes, and flooding that began on 30
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Belgium extends Pillar 2 supplementary tax return deadline
Belgium’s Federal Public Service (SPF) Finance has announced, on 17 November 2025, an extension to the filing deadline for the annual supplementary national tax return. The law of 19 December 2023 (concerning the introduction of a minimum tax
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Algeria: MoF announces extended deadlines for global income tax, wealth tax filing declarations
Algeria’s Directorate General of Taxes under the Ministry of Finance has issued Circular No. 69/MF/DGI/LF.2025 on 10 November 2025, notifying taxpayers and tax offices of updated filing deadlines introduced by the Finance Law for 2025 for filing
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Brazil extends tax payment deadlines for Rio Bonito do Iguacu, Parana
Brazil’s Federal Revenue Service (RFB) has issued an Ordinance on 13 November 2025, extending the deadlines for the payment of federal taxes, including instalment payments, and fulfilling ancillary obligations. The measure also suspends
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Brazil: RFB extends deadline for tax settlement programs
Brazil’s Federal Revenue Service (RFB) has extended the deadline for taxpayers to join tax settlement programs under Public Notices RFB No. 4/2025 and 5/2025 on 10 November 2025. The extension was formalised by Ordinance RFB No. 600/2025,
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US: IRS announces tax relief for North Dakota and South Dakota storm, flood victims
The US Internal Revenue Service (IRS) released ND-2025-01 and SD-2025-01 on 29 October 2025, announcing tax relief for individuals and businesses in parts of North Dakota and South Dakota affected by severe storms and flooding that began on 12 June
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US: IRS announces tax relief to Alaska storm and flood victims
The US Internal Revenue Service (IRS) in a notice (AK-2025-0) on 30 October 2025 announced tax relief for individuals and businesses in the Lower Kuskokwim Regional Educational Attendance Area, Lower Yukon Regional Educational Attendance Area, and
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Bolivia: SIN extends agricultural unified tax system obligations deadline for 2024 fiscal year
The deadline was extended because agricultural associations requested more time. Bolivia’s tax authority (SIN) has issued Resolution RND 102500000039 on 10 October 2025, granting an extension for obligations related to the Unified
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Slovak Republic: MoF publishes updated corporate tax return forms for 2026
The updated return forms must be used for filings with deadlines after 31 December 2025, while the 2024 forms remain for deadlines on or before that date. The Slovak Republic’s Ministry of Finance has published the updated corporate income tax
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Australia: ATO cautions of heavy penalties for global entities delaying TPAR submission
The ATO warns that Significant Global Entities (SGEs) that missed the 28 August TPAR deadline may face penalties for late lodgment. The Australian Taxation Office (ATO) announced on 8 October 2025 that Significant Global Entities (SGEs) may face
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Costa Rica: DGT extends October tax deadlines amid TRIBU-CR system transition
Resolution MH-DGT-RES-0047-2025 grants a one-time extension, moving the deadline for self-assessment tax returns and July–August 2025 information returns. Costa Rica’s tax administration (DGT) published Resolution No. MH-DGT-RES-0047-2025 in
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