Cyprus: Tax Department extends income tax return deadline
The Tax Department has announced on 26 March 2026 an extension for filing certain income tax returns for the 2025 tax year. The extension applies to companies (Form T.F.4) and individuals (Form T.F.1 Log.) who are required to prepare audited or
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Hong Kong announces second tax instalment notice for 2024-25 assessment year
The Hong Kong Inland Revenue Department (IRD) has issued a notice regarding the second instalments of tax for the 2024-25 year of assessment, which are generally payable in April. IRD urges taxpayers to note the due dates as stated on their demand
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Costa Rica grants deadline extension, transitional measures for monthly reporting of non–e-invoiced transactions
Costa Rica has gazetted Resolution No. MH-DGT-RES-0010-2026 on 20 March 2026, which modifies the previous Resolution No. MH-DGT-RES-0055-2025 regarding the use of Form 270. This form is used for the "Monthly Summary Information Return of Clients,
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US: IRS issues guidance on elections for business interest limitation relief, bonus depreciation exemption
The US Internal Revenue Service (IRS) issued Revenue Procedure 2026-17, which provides guidance on withdrawing elections for excepted trades or businesses under §163(j)(7) and making late elections to opt out of bonus depreciation under
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France releases form for statement of assessment of the supplementary (top-up) tax
The French tax authority has released the statement of assessment of the supplementary (top-up) tax (Form 2272-SD) and related guidance for reporting supplementary (top-up) tax. The form must be filed by parent or constituent entities subject to the
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Sweden: Parliament approves law to implement DAC9, GIR MCAA
Sweden’s parliament has approved legislation to implement Council Directive (EU) 2025/872 (DAC9) on 25 March 2026. The primary provisions and the new law are proposed to enter into force on 1 May 2026. This legislation details a proposal to
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UN Tax Committee Discusses Guidance on AI for Tax Administrations
On 25 March 2026 the UN Committee of Experts on International Cooperation in Tax Matters discussed the proposed workstream for the guidance on tax administration and AI. The subcommittee presented its planned work for comment and approval. The
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North Macedonia clarifies procedure for claiming loss carryforwards
The Public Revenue Office of North Macedonia has announced, on 12 March 2026, that companies subject to corporate income tax reporting a loss in their 2025 Tax Balance Sheet (Form "DB") can carry the loss forward by submitting Form DD‑01 by 31
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Hong Kong: IRD mandates e-filing for 2025/26 Block Extension Scheme, sets extended profits tax deadlines and tighter compliance rules
The Hong Kong Inland Revenue Department (IRD) has issued a Circular Letter to Tax Representatives regarding the Block Extension Scheme for filing 2025/26 tax returns on 19 March 2026. The letter confirms that, as in previous years, the scheme will
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Puerto Rico: Treasury sets e-filing procedure for 2025 corporate income tax return
The Puerto Rico Department of the Treasury has issued Internal Revenue Circular Letter No. 26-06 on 13 March 2026, setting out the procedure for the electronic filing of the Corporate Income Tax Return for tax year 2025. The guidance is issued
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Poland gazettes DAC8 crypto-asset reporting, DAC9 Pillar Two top-up tax exchange directives
Poland has published the Act of 13 February 2026 amending the Act on the Exchange of Tax Information with Other Countries and certain related legislation in the Official Gazette on 17 March 2026, implementing the Council Directive (EU) 2023/2226 of
See MoreHong Kong temporarily suspends profits tax return filings to accommodate system upgrade
The Hong Kong Inland Revenue Department (IRD) announced, on 18 March 2026, a temporary suspension of its electronic profits tax return filing service in preparation for the rollout of a new version on 1 April 2026. To facilitate system update,
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Greece opens myAADE portal for 2025 income tax returns
Greece’s Independent Authority for Public Revenue (AADE) has opened the myAADE online portal for the submission of individual and corporate income tax returns for the 2025 fiscal year, with filing windows beginning in mid-March 2026. For
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Oman: OTA issues reminder for 2025 tax return deadlines
The Oman Tax Authority (OTA) has reminded taxpayers of the filing deadlines for the 2025 fiscal year. Taxpayers subject to the standard 15% income tax rate must submit their returns by 30 April 2026, four months after the fiscal
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Bangladesh: NBR extends corporate, VAT filing deadlines
Bangladesh’s National Board of Revenue (NBR) has announced extensions for key tax return submissions, offering businesses additional time to complete mandatory filings. For the 2025-26 tax year, companies now have until 15 April 2026 to submit
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Italy: Cash stamp purchases over EUR 500 block tax assessment deadline reduction
Italy’s Revenue Agency has announced on 12 March 2026 that Italian taxpayers who purchase revenue stamps in cash for amounts exceeding EUR 500 cannot benefit from the two-year reduction in tax assessment deadlines, according to the Revenue
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Poland enacts DAC8 crypto-asset reporting, DAC9 Pillar Two top-up tax exchange directives
Poland’s Ministry of Finance announced, on 11 March 2026, that the Act on the Exchange of Tax Information with Other Countries and Certain Other Acts has been signed into law. The legislation implements Council Directive (EU) 2023/2226 (DAC8) and
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Australia: ATO reminds businesses to file TPAR to avoid penalties
The Australian Taxation Office (ATO) has reminded businesses of the requirement to lodge a Taxable Payments Annual Report (TPAR) to avoid potential penalties on 9 March 2026. Businesses and government entities who make payments to contractors may
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