Saturday, September 19, 2026
Taiwan’s National Taxation Bureau of the Central Area, Ministry of Finance, has said profit-seeking enterprises organised as companies with a permanent establishment in Taiwan are required to pay provisional income tax and file their provisional income tax return between 1 and 30 September 2026. The Changhua Branch of the Bureau said the obligation covers all...
Belgium’s Minister of Finance submitted a draft bill (Doc 56 1719/001) to the parliament on 10 September 2026 that establishes the operational and statutory framework for implementing Council Directive (EU) 2025/872 (DAC9) into Belgian domestic tax law. This directive amends Directive 2011/16/EU on administrative cooperation in the field of taxation. The draft bill’s primary purpose...
The OECD has announced on 11 September 2026 that the OECD/G20 Inclusive Framework on BEPS has released a package on the Pillar Two Global Minimum Tax aimed at strengthening consistency and certainty for MNEs and jurisdictions. The package includes a framework for the full legislative review process, updates to the GloBE Information Return (GIR), and...
Singapore’s Inland Revenue Authority (IRAS) has issued an updated e-Tax Guide on 11 Sep 2026 (Third Edition), setting out the tax treatment for licensed insurers transferring their businesses to one another under section 117 of the Insurance Act 1966. The guide explains how Section 34CA of the Income Tax Act 1947 (ITA) adapts the standard...
Sri Lanka’s Inland Revenue Department (IRD) has reminded taxpayers to make tax payments withheld during August 2026 on or before 15 September 2026. The reminder covers Advance Income Tax (AIT), Withholding Tax (WHT) and Advance Personal Income Tax (APIT). For AIT/WHT on interest, taxpayers should use Tax Type Code 43, while AIT/WHT on fees and...
New Zealand’s Minister of Revenue has introduced the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill into Parliament, proposing changes to tax legislation to implement measures announced in Budget 2026/2027. Introduced on 10 September 2026, the Bill proposes changes to the Foreign Investment Fund (FIF) rules, Fringe Benefit Tax...
South Africa’s South African Revenue Service (SARS) has clarified how the increased VAT registration thresholds will apply from 1 April 2026, confirming that the higher compulsory registration threshold is being used for new registration and deregistration requests, but VAT registrations will not be automatically cancelled. The clarification was included in VAT Connect Issue 21, published...
Bosnia and Herzegovina’s Federal Ministry of Finance has adopted new rules governing the issuance of tax certificates by the Federal Tax Administration (FTA), covering taxpayers’ tax liabilities, registration status and residency. The Rulebook on issuing Certificates from Official Records of the Tax Administration of the Federation of Bosnia and Herzegovina (FBiH) was published in Official...
Turkey’s Revenue Administration published a guidance on 7 September 2026 outlining a 20-year income tax exemption for qualifying individuals who establish residency in the country and earn income and earnings derived abroad. The guidance set out the eligibility conditions, application deadlines and tax office review procedures under the exemption regime introduced by Law No. 7582....
The UAE’s Ministry of Finance announced the issuance of Cabinet Decision No. (149) of 2026 on 8 September 2026, amending certain provisions of the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (VAT), as part of its ongoing efforts to further develop the UAE’s tax system to enhance tax...