Netherlands to launch digital platform for Pillar Two tax submissions in June 2026
The Dutch Tax and Customs Administration has announced that digital services for Pillar Two global minimum tax filings will go live from 1 June 2026, targeting large multinational enterprises. The Netherlands' Minimum Tax Act 2024, effective from
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Angola: AGT waives SAF-T accounting file penalties for 2025
Angola's General Tax Administration (AGT) has announced that taxpayers will not face penalties for failing to submit their SAF-T accounting files for the 2025 financial year, making compliance voluntary for this period. The decision follows the
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Italy: Revenue Agency approves IRAP refund procedures for banks, financial institutions
The Italian Revenue Agency published Provision Prot. n. 123184/2026 on 22 April 2026, which outlines the formal procedures for claiming a refund or utilising compensation for the portion of Regional Tax on Productive Activities (IRAP) paid on
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Bolivia 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
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Philippines: SEC extends 2025 annual financial statements filing deadlines
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
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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
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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
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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
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Taiwan announces income tax filing period for 2025 returns
Taiwan’s Ministry of Finance has released a notice, on 21 April 2026, setting out the income tax return filing period for the 2025 tax year. The Ministry of Finance states that the filing period will begin on 1 May 2026. As that day is a
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Australia: ATO mandates super funds and CIVs to lodge RTP schedule for TT26
The Australian Taxation Office (ATO) announced on 21 April 2026 that from Tax Time (TT) 2026, reportable tax position (RTP) schedule obligations will apply to large APRA-regulated super funds and large collective investment vehicles (CIVs) that
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Croatia publishes final revisions to Corporate Income Tax Ordinance
Croatia has published the amendments to the Corporate Income Tax Ordinance in the Official Gazette No. 39/2026 on 15 April 2026. All key changes previously outlined in the draft released for public consultation have been adopted, with only minor
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Belgium: Constitutional Court upholds tax penalty rules blocking loss deductions
Belgium’s Constitutional Court delivered its decision regarding Case No. 41/2026 of 9 April 2026, following preliminary questions from the Dutch-language Brussels Court of First Instance, the Limburg Court of First Instance (Hasselt division), and
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Argentina: ARCA introduces simplified tax regime under “tax innocence” approach
Argentina’s tax administration (ARCA) has launched enrollment for a new Simplified Income Tax Regime, marking a significant change in how taxes are assessed on 14 April 2026. The initiative moves away from the traditional assumption of tax
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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 MoreTaiwan: Ministry of Finance introduces online filing software for FY 2025 returns
Taiwan’s Taipei National Taxation Bureau, Ministry of Finance has announced that the online filing software for the 114th (2025) fiscal year corporate income tax has been available on the Ministry of Finance’s Electronic Filing and Payment
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Kenya: KRA issues guide on income, expense validation for income tax returns
Kenya Revenue Authority (KRA) has published a Step-By-Step Guide for Income and Expense Validations for Income Tax Returns, setting out new validation procedures that will apply from 1 January 2026. The guide explains the validation process first
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Paraguay: DNIT extends corporate financial statement filing deadline for FY 2025
Paraguay’s National Directorate of Tax Revenues (DNIT) announced the issuance of General Resolution DNIT No. 50/26 on 7 April 2026, which extends the submission of Financial Statements. The deadline for corporate taxpayers to submit financial
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
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