Brazil: Chamber of Deputies considers new draft Bill regarding digital service tax
On 19 August 2020, a Bill 218/2020, the social contribution on digital services (CSSD), was submitted and considered by the Chamber of Deputies, which provides the introduction of digital service tax (DST). Previously, On 4 May 2020, Mr. João
See MoreEcuador: Reminder for the effective date of Vat law regarding digital service tax
The VAT law or Organic Law for Tax Simplicity and Progressiveness was Officially published on 31st December 2019. On 28 July 2020, the President approved the rules for administering the VAT measures on digital services. The new VAT comes into
See MoreMalaysia publishes updated guide on digital services tax
On 1 August 2020, the Royal Malaysian Customs Department issued an updated guide on digital services by foreign service providers. The Updated Guide replaced the earlier version dated 20 August 2019. Effective 1st January 2020, service tax
See MoreCosta Rica postpones VAT rules on cross-border digital services for two month
On 31 July 2020, Costa Rica published a directive that delayed the introduction of VAT rules on cross-border digital services by two months. Initially, the effective date was set for 1 August 2020. From October 1, 2020, VAT at 13% must be
See MoreKenya publishes proposed digital service tax regulations for consultation
On 7 August 2020, the Kenya Revenue Authority has published the proposed Income Tax (Digital Service Tax) Regulations, 2020 for consultation. To ensure wide circulation and public participation as stipulated in the Constitution of Kenya
See MoreSpain: Lower house of parliament approves draft bills for DST & FTT
On 30 July 2020, the Spanish Lower House of Parliament approved draft laws for a tax on digital services (DST) and a financial transaction tax (FTT). Accordingly, 3% tax to be levied on digital services including online advertising, online
See MoreBrazil: Bill proposes different COFINS tax regime in COVID-19 pandemic
Recently, the Senate proposed through the Complementary Bill 131/2020 different tax regime for the Contribution to the Financing of Social Security (COFINS) levied on the gross revenue earned by legal entities with high revenue using digital
See MoreNigeria: Finance Minister announces new tax on non-resident digital transactions
The Minister of Finance, Budget and National Planning has recently issued the Companies Income Tax Order, 2020, which was effective from 3 February 2020. But, it was made public on 29 May 2020. The Order clarifies the meaning of Significant
See MoreKazakhstan: Lower house pf Parliament approves Bill regarding DST
On 30 June 2020, the lower house of Parliament approved a Bill regarding digital service taxation (DST) and electronic sales of goods. The Bill describes some important terms like electronic services, electronic sale of goods, and online based
See MorePhilippines: House of Representatives introduces a Bill regarding digital economy
On 19 May 2020, the Philippine House of Representatives introduced House Bill No. 6765 regarding an establishment of fiscal regime for the digital economy. The Bill includes digital advertising services, electronic commerce platform, network
See MoreCzech Republic: Finance Minister announces to delay the DST with a reduced rate
On 14 May 2020, the Finance Minister announced in a televised interview that the Government agreed to reduce the digital service tax (DST) from 7% to 5%. Also, the Government agreed to postpone the introduction of DST until 1 January 2021. The
See MoreKenya publishes finance bill 2020 including taxation of digital economy
On 5 May 2020, the Kenya government published the Finance Bill, 2020 that includes a proposal for digital services tax and minimum tax. The bill proposes that income from services earned through a digital marketplace in Kenya will be taxed at the
See MoreBrazil: A draft Bill published to introduce digital service tax
On 4 May 2020, Mr. João Maia, a Brazilian politician and Brazilian Congressman, proposed a Bill no. 2358/2020 to introduce the digital service tax (DST) and was submitted it in the Chamber of Deputies. The proposed tax, known as the contribution
See MoreIndia introduces new equalization levy with effect from 1 April 2020
On 27 March 2020, the Central Board of Direct Taxes (CBDT) published the Finance Act 2020 which received the assent of the President on the same date that includes a new equalisation levy with effect from 1 April 2020. The levy will be charged at a
See MoreFrance: FTA publishes new draft DST guidelines
On 30 March 2020, the tax authorities (FTA) published draft guidance with respect to the digital service tax (DST). The draft guide covers the information on how to determine if a user of a digital interface is located in France and the calculation
See MoreHong Kong issues a revised DIPN 39 on taxation of e-commerce transactions and digital assets
On 27 March 2020, the Hong Kong Inland Revenue Department (IRD) published a revised version of Departmental Interpretation and Practice Notes No.39 (Profits Tax Digital Economy, Electronic Commerce and Digital Assets-revised DIPN 39). The revised
See MoreFrance: Tax authorities publishes additional guide regarding DST
On 23 and 30 March 2020, the tax authority published additional instructions regarding digital service tax (DST), which applies as from 1 January 2019. The new guidelines complete the submission obligations and rules of how to collect DST published
See MoreTurkey publishes General Communiqué on Digital Service Tax (DST)
On 20 March 2020, the Turkish Revenue Administration has published the final version of General Communiqué on Digital Service Tax (DST). On 5 February 2020, the Turkish tax administration has published Draft General Communiqué on the
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