Brazil: RFB expands instalment options for non-tax debt payments
Brazil’s tax administration, the Federal Revenue Service (RFB), has broadened access to debt instalment plans by allowing taxpayers to settle non-tax obligations through simplified digital channels through a notice released on 14 May 2026. The
See More
Bolivia: SIN grants tax payment extension for transport sector
Bolivia’s National Tax Service (SIN) has announced an exceptional extension for tax compliance deadlines affecting the interdepartmental transport industry on 13 May 2026. The new deadline of 15 May 2026 provides additional time for sworn
See More
Portugal extends 2025 corporate income tax filing deadline
The Portuguese Tax and Customs Authority has extended the deadline for submitting the annual corporate income tax return (Modelo 22) and the corresponding payment for the 2025 tax year to 19 June 2026, without any penalties or surcharges. The
See More
Finland revises guidance on trade income for non-resident companies
The Finnish Tax Administration has issued updated guidance on paying non-wage compensation to non-resident foreign companies on 6 May 2026. The guide outlines the rules and procedures for withholding tax at source on compensation paid for work and
See More
Kenya lowers corporate tax rate in Finance Bill 2026
Kenya’s government released the Finance Bill, 2026, proposing amendments across key tax laws, including the Income Tax Act (Cap. 470), VAT Act (Cap. 476), Excise Duty Act (Cap. 472), Stamp Duty Act (Cap. 480), Tax Procedures Act (Cap. 469B), and
See More
Belgium e-filing system now available for 2025 corporate tax returns
Belgium's Federal Public Service (SPF) Finance has launched its Biztax electronic filing platform on 30 April 2026, enabling companies to submit corporate income tax returns for the 2025 income period. Companies with fiscal years ending between
See More
El Salvador eliminates tax on non-resident stock market returns
El Salvador has eliminated a 3% withholding tax on returns earned by foreign investors in its stock market, marking a significant policy shift to attract international capital and boost economic growth. Legislative Decree No. 544, approved on 9
See More
Chile: SII updates rules on dividend tax credits for Chinese shareholders
The Chilean tax authority (SII) issued Letter Ruling No. 794 on 15 April 2026, addressing how Chilean companies should handle dividend withholding taxes when distributing profits to Chinese resident shareholders, particularly when the company has
See MoreBolivia updates corporate tax and transfer pricing reporting rules, extends 2025 filing deadlines
Bolivia’s National Tax Service (SIN) has issued Resolution No. 102600000014 on 16 April 2026, marking a significant shift toward the full digitalisation of financial and tax data. These updates specifically refine how businesses handle their
See More
Philippines: SEC extends 2025 annual financial statements filing deadlines Â
The Philippine Securities and Exchange Commission (SEC) extended the filing deadlines for 2025 annual financial statements (AFS) and related corporate reports on 14 April 2026. This extension aligns with a simultaneous announcement by the Bureau
See More
Algeria extends CIT, PIT, transfer pricing filing deadlines for 2025 fiscal year
Algeria's tax authority, the General Directorate of Taxes (DGI) has granted taxpayers additional time to file their annual income tax returns for the 2025 fiscal year, according to an announcement on 16 April 2026. The filing deadline for annual
See More
Qatar: GTA extends tax return submission deadline for the 2025 tax year
Qatar’s General Tax Authority announced, on 22 April 2026, an extension of the deadline for submitting the tax return for the 2025 tax year. The new deadline is set for 30 June 2026. The initiative aims to support taxpayers and enhance tax
See More
Australia: ATO revises tax filing rules, deadlines, and deferral guidance
The Australian Taxation Office (ATO) on 16 April updated Practice Statement PS LA 2011/15, which outlines tax filing obligations, due dates, and deferral provisions. The revision expands the list of exceptional or unforeseen circumstances under
See More
Bolivia: SIN updates financial statement filing rules, extends corporate tax deadline
Bolivia’s National Tax Service (SIN) has approved Board Resolution (RND) 102600000014, introducing changes to the submission of financial statements, annual reports, and transfer pricing studies, while extending the deadline for the submission of
See More
France: Tax Authority grants penalty relief following corporate tax rate ruling
The French tax administration announced penalty relief for companies on 14 April 2026, that incorrectly claimed a reduced corporate income tax rate, following a landmark decision by the Council of State in March 2025. On 13 March 2025, France's
See MorePhilippines: BIR clarifies bank acceptance rules for 2025 tax returns, payments
The Philippines Bureau of Internal Revenue (BIR) has issued Bank Bulletin No. 2026-04 on 7 April 7, 2026, which reiterates the procedures for Authorised Agent Banks (AABs) to follow regarding the 2025 Calendar Year Annual Income Tax Returns
See More
Italy: Tax Court of Appeals grants US company lower tax rate on dividends in ruling
The Italian Tax Court of Appeals of Abruzzo delivered a decision on 17 February 2026 (Decision 93/2026), allowing a US corporation to benefit from a reduced 1.2% withholding tax rate on dividends received from its Italian subsidiary. Case
See More
Namibia: NamRA further extends income tax return deadline
The Namibia Revenue Agency (NamRA) has announced on 27 March 2026, a further extension for submitting income tax returns related to loss restriction provisions, pushing the deadline to 31 October 2026. This marks the second extension following
See More