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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US: IRS publishes guidance on updated federal payment processes
The US Internal Revenue Service has issued frequently asked questions in Fact Sheet 2026-02 on 27 January 2026 to help taxpayers, businesses, and other stakeholders understand the changes under Executive Order 14247: Modernising Payment To and From
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Algeria: 2026 Finance Law revises tax rules for non-residents and PEs, adds green incentives
Algeria's Ministry of Finance has gazetted the Finance Law for 2026 on 31 December 2025. The Finance Law for 2026 sets out the national budget, defining projected revenues, spending limits, and the overall financial framework for state
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UAE: FTA releases guide to reactivate deregistered corporate tax TRNs
The UAE Federal Tax Authority (FTA) published the Taxpayer User Manual - Registration of Deactivated Corporate Tax TRN (Version 2.0.0.0) on 23 January 2026, providing guidance for corporate taxpayers seeking to reactivate a previously de-registered
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Croatia issues implementing rules for DAC8 crypto asset reporting , DAC9 GloBE top-up tax reporting
Croatia issued Ordinance Amending the Ordinance on the Automatic Exchange of Information on 31 December 2025, updating the rules on the automatic exchange of information to align with new EU reporting standards. The amendments introduce fresh
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Estonia: Parliament reviews bill to implement DAC8 crypto-asset reporting
Estonia’s parliament is reviewing draft Bill 795 SE, submitted on 19 January 2026, which seeks to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8). The bill introduces new reporting and due diligence requirements for
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Mexico announces FY2025 corporate tax returns deadline
Mexico’s tax administration, the Servicio de Administración Tributaria (SAT), has announced, on 12 January 2026, that the annual tax filing deadline for fiscal year 2025 for Mexican resident legal entities will fall on 31 March 2026. In-scope
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Brazil introduces new taxpayer rights, obligations code
Brazil has enacted Complementary Law No. 225 of 8 January 2026, which introduces a new code governing taxpayer rights, guarantees, duties, and procedures in interactions with tax authorities at the federal, state, district, and municipal levels that
See MoreBrazil: RFB launches special asset regularisation declaration for 2026
The Brazilian Federal Revenue Service (RFB) announced on 19 January 2026 that it has made available the Declaration of Option for the Special Regime of Asset Regularisation (Derp), enabling individuals and legal entities to participate in the
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Australia: ATO issues warning on contrived related party deals in property sector
The Australian Taxation Office (ATO) issued a taxpayer alert on 14 January 2026 cautioning property developers against contrived arrangements involving related parties that may raise compliance concerns. The alert, TA 2026/1, addresses contrived
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Angola gazettes amendments to tax laws proposed in 2026 budget
Angola’s National Assembly approved amendments to various tax laws through the General State Budget 2026 on 15 December 2025 after receiving final approval the same day. The measures were formally promulgated by the President and published in the
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Singapore gazettes Finance (Income Taxes) Act 2025, enacts global minimum tax standards
Singapore gazetted the Finance (Income Taxes) Act 2025 on 12 December 2025, enacting the Budget 2025 measures announced in February 2025. The Finance (Income Taxes) Act 2025, passed by the Parliament of Singapore in late 2025, introduces a range
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Malta: MTA extends electronic corporate income tax filing deadlines for 2026
Malta’s Tax and Customs Administration (MTA) has announced extended deadlines for the submission of corporate income tax returns in 2026, specifically for electronic filings. Manual submissions and tax payments must still meet the deadlines set
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Colombia expands scope of fiscal reconciliation report filing obligations
The Colombian tax authority (DIAN) has published Resolution No. 000246 of 30 December 2025, which modifies the rules governing the submission of the fiscal reconciliation report (reporte de conciliación fiscal) and expands the group of taxpayers
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Turkey further extends 2024 local minimum supplementary corporate tax deadline
Turkey’s Revenue Administration has announced an extension for the Local Minimum Supplementary Corporate Tax returns for the 2024 accounting period under Tax Procedure Law Circular No. 195 (VUK-195/2026-1). Under the authority of Article 28
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Panama: DGI announces updated tax return forms
Panama’s tax authority (DGI) announced on 8 January 2026 several updates to the e-Tax 2.0 system, including the release of new versions of declaration forms. A new section has been added to Form F2 (Corporate Income Tax), which now
See MoreTurkey: 2024 local minimum supplementary corporate tax return now available for filing
Turkey’s Revenue Administration announced, on 7 January 2026, that the Local Minimum Supplementary Corporate Tax Return for the 2024 accounting period is now available for filing through the Digital Tax Office portal. Under the Fifth Section
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Bulgaria: NRA clarifies tax payment, reporting rules ahead of euro adoption
Bulgaria’s National Revenue Agency (NRA) has issued detailed guidance, on 31 December 2025, on how taxpayers should handle tax and social security payments following the country’s adoption of the euro (EUR) from 1 January 2026, replacing the
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