Tuesday, February 03, 2026
Colombia’s National Directorate of Taxes and Customs (DIAN) published the 2026 tax calendar on 26 December 2025, outlining the deadlines and dates that individuals, legal entities and other taxpayers must follow to comply with their national tax obligations. The deadlines are calculated in business days, in accordance with Decree 2229 of 2023. Income Tax and...
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 added to the Corporate Tax Law No. 5520 by Law No. 7524, both the Local and Global Minimum Supplementary...
The Australian Taxation Office (ATO) has released updated guidance on Pillar 2 compliance, and finalised its first round of technical updates to its global and domestic minimum tax framework. The updated guidance, published on 6 January 2026, covers lodging, payment, and other obligations, as well as specific requirements for tax consolidated groups. It has been...
Thailand’s Customs Department has issued Customs Department Announcement No. 219/2568 in the Royal Gazette on 11 December 2025, revising the criteria for imports eligible for exemption from customs duty. The changes will significantly narrow the scope of duty-free treatment for low-value goods from 1 January 2026. Under the announcement, the duty exemption under Type 12...
Greece’s Independent Authority for Public Revenue (AADE) has announced, in Circular E.2113/2025, that from 1 January 2026, reduced VAT rates will apply to islands in the North Aegean, the Evros Regional Unit (Samothraki), and the Dodecanese with populations of up to 20,000, based on the latest ELSTAT census. This announcement was made on 31 December...
Irish Revenue released eBrief No. 250/25 on 29 December 2025, providing updated guidance on the application of VAT to the supply and construction of qualifying apartments and apartment complexes. VAT treatment of the supply and construction of qualifying apartments and apartment blocks Following the Finance Act 2025, the following VAT Tax and Duty Manuals have...
The UK tax authority, HM Revenue & Customs (HMRC), has launched a technical consultation on draft regulations to simplify the Construction Industry Scheme (CIS). The consultation, opened on 6 January 2026, covers exemptions for payments to public bodies and new rules on nil returns. Consultation overview The government announced at the Autumn Budget 2025 that...
The Inland Revenue Authority of Singapore (IRAS) has updated its Transfer Pricing guidance for 2026 on 2 January 2026, including the indicative margin for related party loans. For the year 2026, the indicative margin applicable to Risk-Free Rates (RFRs) as the base reference for related party loans of up to SGD 15 million is set...
The Colombian Tax and Customs Authority (DIAN) has revised its reporting framework for the automatic exchange of financial information under the OECD’s Common Reporting Standard (CRS) to include cryptocurrencies and digital currencies, published in Resolution No. 000241-2025 on 24 December 2025. The revised rules introduce new definitions for financial and digital instruments, including specific e-money...
Taiwan’s Ministry of Finance (MoF) has extended the deadline for filing 2025 income withholding and non-withholding certificates, dividend certificates, trust income declarations, and trust property income certificates to 2 February 2026, after the statutory deadline of 31 January 2026 was moved because it falls on a Saturday. This announcement was made on 7 January 2026....