Posts by: RF Report


Taiwan: Tax Bureau clarifies residence day rules for foreign taxpayers

Taiwan’s Beidou Office, National Taxation Bureau of the Central Area, Ministry of Finance, reminds foreign taxpayers that the number of days of residence in Taiwan is calculated based on the entry and exit stamps in their passports or the “Certificate of Entry and Exit Dates” issued by the National Immigration Agency, Ministry of the Interior....

Singapore updates tax relief and objection guidance

The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the Time Limit to Claim Relief in Respect of Error or Mistake and When and How to File Notice of Objection, setting clearer rules for corporate taxpayers and confirming a move towards mandatory digital filing for tax disputes. Under section 93A of the...

South Africa consults Customs Act amendments

The South African Treasury has released draft amendments on 15 May 2026 for public comment under the Customs and Excise Act, 1964, relating to the repeal of the environmental levy on electricity, following the removal of the electricity levy effective from 1 April 2026. This draft document from the South African Revenue Service (SARS) outlines...

New Zealand: Labour party pledges to scrap fuel excise tax increase

The New Zealand Labour Party has announced that it would reverse the National Government’s planned fuel excise tax increase, citing rising fuel costs and ongoing cost-of-living pressures on households and businesses. The announcement was made on 15 May 2026 by Labour Leader Chris Hipkins. According to Labour, recent data shows significant increases in fuel prices...

UK introduces phased mandatory registration for tax advisers from May 2026

UK’s HM Revenue and Customs (HMRC) has announced the introduction of a mandatory registration requirement for tax advisers, with implementation beginning on 18 May 2026. The new requirement, known as Modernising and Mandating Tax Adviser Registration (MMTAR), was first announced at Budget 2025 following public consultation in 2024. Consultation responses were strongly in favour of...

Austria consults parcel tax for large online retailers under draft bill

The Austrian Ministry of Finance has published a draft bill for consultation introducing a new parcel tax on domestic deliveries from online shopping. The proposal aims to support planned VAT reductions on selected food items while also encouraging more environmentally sustainable and local purchasing patterns. The consultation review period runs from 11–26 May 2026. Under...

Bahrain: NBR issues version 2.0 of tax agent, VAT representative guide

Bahrain’s National Bureau for Revenue National Bureau for Revenue has issued Tax Agent/VAT Representative Guide Version 2.0 on 13 May 2026, setting out updated procedures for authorisation, registration and use of its online services for Tax Agents and VAT Representatives. The guide sets out the framework for obtaining NBR authorisation, eligibility requirements, application procedures through...

Ukraine updates military levy rules, extends duration, clarifies budget allocation

Ukraine has published Law No. 4835-IX on 15 April 2026 in the Official Gazette, amending the Tax Code of Ukraine in relation to the collection and duration of the military levy. Extended application period The law revises paragraph 16-1 of sub-section 10 of Section XX “Transitional Provisions” of the Tax Code of Ukraine, replacing references...

Rwanda establishes formal APA framework under new transfer pricing rules 

Rwanda has introduced new transfer pricing rules establishing a clearer tax framework for controlled transactions, replacing the 2020 rules, which ceased to apply in October 2023 under the amended Income Tax Law No. 027/2022. The updated transfer pricing rules were established through Ministerial Order No. 003/26/10/tc of 29 April 2026, which establishes comprehensive guidelines for...

Moldova: STS introduces electronic transfer pricing information form ahead of June deadline 

Moldova’s State Tax Service (STS) has announced the rollout of an electronic transfer pricing information form within the Electronic Declaration system, accessible through taxpayers’ Personal Cabinets on 12 May 2026. This new platform will handle submissions for tax periods beginning in 2025. Taxpayers are required to prepare and file transfer pricing information when their total...