Posts by: RF Report


Bolivia extends tax regularisation programme through end of 2026

Bolivia’s government announced on 16 September 2026 that it has extended the tax regularisation deadline to 31 December 2026. The extension came through Supreme Decree No. 5708 and affects the Tax Relief programme established by Law No. 1733, passed on 27 May 2026. The original deadline of 23 September 2026 covered a 120-day window. Government...

US: IRS extends tax deadlines for businesses, individuals affected by Hawaii County earthquake 

The US Internal Revenue Service (IRS), in a release on 10 September 2026, announced tax relief for residents and businesses affected by the earthquake that struck Hawaii County starting on 22 May 2026. The federal government issued a disaster declaration through the Federal Emergency Management Agency (FEMA), which allows the IRS to extend filing and...

WTO issues report examining falling tariffs, new challenges to global trade

The World Trade Organisation (WTO) has published its World Trade Report 2026: A Critical Juncture for the World Trading System on 15 September 2026, examining the multilateral trading system at a critical juncture, where the WTO must adapt to a modern, multipolar global economy. The report outlines how the system’s past successes in fostering openness...

Zambia introduces temporary customs duty suspension for wheat

The Zambia Revenue Authority (ZRA) announced on 11 September 2026 that the Government had temporarily suspended customs duty on specified wheat imports under Statutory Instrument No. 65 of 2026. The measure was provided for under the Customs and Excise (Suspension) (Wheat) (No. 2) Regulations, 2026 and was deemed to have taken effect on 1 September...

India cuts windfall tax on fuel exports

India’s Finance Ministry has reduced the windfall gains tax on exports of petrol, diesel and aviation turbine fuel (ATF), with the revised levies taking effect from 16 September 2026. The export duty on diesel has been cut to INR 20 per litre from INR 25 per litre, while the levy on ATF exports has been...

Bulgaria proposes accelerated tax depreciation to support business investment

Bulgaria’s National Assembly (parliament) is considering a Draft Law on Amendments and Supplements to the Corporate Income Taxation Act, which is meant to stimulate economic growth and industrial production by encouraging businesses to reinvest their profits into machinery and production equipment. The draft law, Ref. No. 52-654-01-132, was submitted on 10 September 2026 by Members...

Switzerland expands CbC reporting exchange list

Switzerland has added Benin, Burkina Faso, Dominica and Greenland to its list of jurisdictions for the exchange of Country-by-Country (CbC) reports, reporting fiscal years beginning on or after 1 January 2025. The supplement, published under RO 2026 473 on 8 September 2026, updates the scope of the Multilateral Competent Authority Agreement on the Exchange of...

Argentina: ARCA shifts high-value payment plan instalments to direct debit

Argentina’s Tax and Customs Collection and Control Agency (ARCA) has adjusted the collection mechanism for high-value instalments under payment plans, with the aim of streamlining procedures and reducing taxpayers’ administrative burden. The measure was formalised through General Resolution 5896/2026, which repeals and amends previous regulations, namely General Resolutions Nos. 5,279, 5,321, 5,525, 5,828 and 5,873....

EU: Parliament approves customs reform targeting e-commerce imports

The European Parliament approved on 16 September 2026 a major reform of the EU Customs Code that introduced stricter rules for e-commerce imports and established the new EU customs authority (EUCA). The reform will introduce a handling fee for each item bought from non-EU web shops and sent directly to EU consumers. The fee will...

Albania deposits ratification instrument for Pillar Two STTR MLI

The OECD reported that Albania deposited its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) on 15 September 2026. Albania signed the STTR MLI on 23 September 2025, establishing a framework for implementing the STTR through its bilateral tax treaties. The STTR...