Monday, April 27, 2026
Belgium’s Ministry of Finance issued Circular 2026/C/33 on 24 February 2026, establishing a separate 5% capital gains tax on the disposal of shares in SICAV-RDT/DBI-BEVEK investment companies effective from the assessment year 2026. It also stipulates that companies can only credit withholding tax on dividends from these vehicles if they have paid the minimum director...
Chile’s tax authority (SII) issued Resolution EX. SII No. 27 on 20 February 2026, which provides automatic forgiveness of interest charges and penalties for taxpayers affected by system outages. The SII’s digital platform experienced technical disruptions on 20 February 2026, the deadline for submitting Form 29 (monthly VAT return) tax declarations and payments. Since these...
The Nigeria Revenue Service (NRS) has announced the continuation of the phased rollout of its E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS), to Medium and Emerging Taxpayers. In a notice issued on 23 February 2026, the Service informed taxpayers, tax practitioners, and the general public that the expansion...
Romania published Order No. 218, issued by the National Agency for Fiscal Administration (ANAF) on 16 February 2026, in its Official Gazette on 24 February 2026. The order sets out the official templates and procedural rules for two key forms connected to the implementation of the global minimum tax (GIR) in Romania. This order is...
Hungary’s tax authority (NAV) issued a notice announcing updates to the Pillar Two GloBE notification form on 20 February 2026. The revisions add several new mandatory data fields and provide further clarification on how entities are required to determine and report their classification for Pillar Two purposes. Changes to the GLOBE reporting form are as...
Taiwan’s Ministry of Finance has amended and reissued its “Operational Guidelines for Tax Incentives Applicable to Assessed Taxpayers Using Mobile Payments and Multimedia Information Service Machines (KIOSKs)” as part of ongoing efforts to promote digital payments and reduce the tax burden on small businesses. The changes, issued on 12 December 2025, aim to encourage businesses...
The government of Honduras has announced a temporary Tax Amnesty programme on 13 February 2026 aimed at helping taxpayers resolve outstanding fiscal debts and administrative obligations. The relief window opened on 13 February 2026 and will remain in effect until 15 June 2026. During this period, eligible individuals and businesses may settle unpaid taxes or...
The Colombian government issued Decree 0173 on 24 February 2026, introducing a temporary wealth tax to finance the response to a severe climatic emergency. The tax applies to corporations with tax net equity equal to or exceeding USD 2.9 million as of 1 March 2026, equivalent to COP 200,000. The taxable base is the taxpayer’s...
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance stated that businesses required to use uniform invoices must issue them in accordance with regulations when operating multiple member accounts or online stores on e-commerce platforms, and must also declare and pay business tax. Businesses should not assume that online transactions exempt them from...
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance has announced that, in accordance with the Ministry of Finance Order Tai-Cai-Shui No. 10904512340 dated 31 January 2020, individuals who sell goods or services online for profit may be “temporarily” exempt from business tax registration if their monthly sales do not reach the business...