Scope: Global
Status requires verification
Changes to the Voluntary Disclosures Program
On October 1, 2025, Canada’s CRA enacted major changes to its Voluntary Disclosures Program: a simplified application form; expanded eligibility including taxpayers prompted by CRA communication; new relief tiers (general & partial) offering up to 75% interest relief and up to 100% penalty relief; clarified document submission timeframes (10 years foreign-source, 6 years Canadian-source, 4 years GST/HST).
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Oct 1, 2025
- Verification
- Not recorded
Open cited source
Scope: Canada
Status requires verification
Changes to the Voluntary Disclosures Program effective October 1, 2025
On October 1, 2025, the Canada Revenue Agency (CRA) updated its Voluntary Disclosures Program (VDP) to simplify application forms, broaden eligibility to include those prompted by CRA communications, and introduce two relief tiers—general (75% interest relief & full penalty relief) and partial (25% interest relief & up to full penalty relief). Documentation requirements now vary by income source: Canadian-sourced (6 years), foreign-sourced (10 years), GST/HST issues (4 years).
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Oct 1, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
IRS Announces Phase-Out of Paper Tax Refund Checks
The IRS announced that paper tax refund checks for individual taxpayers will be phased out beginning on September 30, 2025, as required by Executive Order 14247, marking the first step of the broader transition to electronic payments.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
IRS to Phase Out Paper Tax Refund Checks for Individual Taxpayers Starting September 30, 2025
As required by Executive Order 14247, paper tax refund checks for individual taxpayers will be phased out beginning September 30, 2025, with refunds moving to direct deposit or other electronic payment methods when permitted by law. The change is intended to enhance security, reduce fraud and losses, speed refunds, and cut administrative costs. Exceptions will be provided for individuals who lack bank accounts or face undue hardship.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
IRS Announces Phase-Out of Paper Tax Refund Checks
The IRS has announced that, beginning September 30, 2025, paper tax refund checks for individual taxpayers will be phased out as part of a broader transition to electronic payments.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
IRS Announces New Relief for Eligible Taxpayers Affected by Ongoing Events in Israel: Deadlines Postponed to Sept. 30, 2026
The IRS is providing tax relief for individuals and businesses in the U.S. affected by the ongoing conflict in Israel by postponing many filing, payment, and tax-related deadlines until September 30, 2026. Taxpayers in designated areas or meeting specified impact criteria can delay due dates for returns, payments, and other obligations.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
IRS Announces Phase-Out of Paper Tax Refund Checks
The IRS has announced that paper tax refund checks for individual taxpayers will be phased out beginning on September 30, 2025, as required by Executive Order 14247, marking the first step towards a broader transition to electronic payments.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: Global
Proposed
IRS decreases PTIN user fee and revises preparer identification procedures
Proposed regulation REG-108673-25 published in 2025-42 IRB reduces the IRS PTIN (Preparer Tax Identification Number) user fee from $11 to $10 plus an amount payable directly to a contractor. It also clarifies renewal requirements for tax return preparers. Implication: tax preparers should adjust their cost expectations and ensure compliance with renewal and identification requirements.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
HMRC performance update: July to September 2025
Published recently (early November 2025), this report outlines HMRC’s progress on its Transformation Roadmap including administrative reforms: customers can now pay the High Income Child Benefit Charge via PAYE for those who do not need to file a tax return, new marketing campaign to prepare for MTD for Income Tax Self Assessment in April 2026, investment in digital and cloud infrastructure, improved risk modelling from connected data, as well as enhanced customs systems, and compliance activities. These direct operational changes affect taxpayer compliance and service delivery. ([gov.uk](https://www.gov.uk/government/publications/hmrc-performance-update-july-to-september-2025/hmrc-performance-update-july-to-september-2025?utm_source=openai))
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
Treasury, IRS provide guidance for Opportunity Zone investments in rural areas under the One, Big, Beautiful Bill
Clarifies definition of rural areas for Qualified Opportunity Zones and reduces the substantial improvement threshold for property located in rural QOZs from 100 % to 50 % of basis, effective for property placed in service or improved on or after July 4, 2025. Enhances rural investment incentives.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Modernizing Payments To and From America’s Bank Account (Executive Order 14247)
In support of EO 14247, the IRS is phasing out paper checks for federal payments including tax refunds (beginning September 30, 2025), and expanding electronic payment options. New rules require direct deposit, impose conditions for waivers, and affect how businesses, third parties, and international taxpayers receive payments.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
Phase-out of paper tax refund checks for individuals starting September 30, 2025
IRS to begin phasing out paper refund checks for individuals; refunds will move to electronic payments where possible, requiring taxpayers to ensure accurate banking info.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
IRS to phase out paper tax refund checks starting with individual taxpayers
The IRS, under Executive Order 14247, has announced that beginning September 30, 2025, paper tax refund checks for individual taxpayers will be phased out. Most refunds will instead be issued electronically via direct deposit or other secure digital methods. Exceptions will be provided for individuals without access to banking, or other limited cases as allowed by law. This change aims to improve payment security, reduce fraud and costs, and accelerate refund delivery. Tax-filing process stays the same, but by tax year 2025, taxpayers should ensure correct banking info is provided.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Paper Tax Refund Checks Phase Out
The IRS announced that paper tax refund checks for individual taxpayers will be phased out beginning on September 30, 2025, as required by Executive Order 14247, marking the first step of the broader transition to electronic payments.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Phase-out of Paper Refund Checks Beginning September 30, 2025
The IRS announced that paper tax refund checks for individual taxpayers will be phased out beginning September 30, 2025, requiring electronic payments where permitted by law. This is part of a broader transition under Executive Order 14247 toward electronic payment methods.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Treasury, IRS issue regulations to reduce the amount of the user fee for tax professionals who apply for or renew a PTIN
Interim final regulations and a notice of proposed rulemaking reduce the PTIN user fee from $11 to $10 (plus the contractor fee), effective September 30, 2025. Applicable for PTINs issued or renewed beginning October 16, 2025, including for the 2026 filing season. Tax professionals must renew PTINs by December 31, 2025. Also includes ID.me sign-in requirement for those with SSNs. Combines agency cost-recovery adjustments with updated authentication procedures. ([irs.gov](https://www.irs.gov/irb/2025-42_IRB?utm_source=openai))
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
IRS to Phase Out Paper Tax Refund Checks Beginning September 30, 2025
In accordance with Executive Order 14247, the IRS announced that paper tax refund checks for individual taxpayers will be phased out starting September 30, 2025, marking a transition to electronic payments.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 30, 2025
- Verification
- Not recorded
Open cited source
Scope: United States
Proposed
Treasury, IRS issue guidance listing occupations where workers customarily and regularly receive tips under the One, Big, Beautiful Bill
Under the One, Big, Beautiful Bill (Public Law 119-21), the Treasury & IRS have proposed regulations defining “qualified tips” and listing nearly 70 occupations that customarily and regularly received tips as of December 31, 2024. These regulations clarify which occupations are eligible for the new tip deduction, what constitutes qualified tips (voluntary, cash or equivalent, excluding mandatory service charges unless customers have option to disregard), and set limits and phase-outs based on income. Comments due by October 23, 2025. This affects taxpayers earning tip income in eligible occupations.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 19, 2025
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
Treasury, IRS issue final regulations on new Roth catch-up rule, other SECURE 2.0 Act provisions
Final regulations under the SECURE 2.0 Act expand catch-up contribution rules (e.g. for retirement accounts), adjust affected thresholds, and provide guidance for their implementation; significant for retirement savers adjusting plans in 2026.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 15, 2025
- Verification
- Not recorded
Open cited source
Scope: Canada
Status requires verification
Letter from Minister of Finance and National Revenue François-Philippe Champagne to Digital Services Tax Taxpayers
On September 13, 2025, the Minister of Finance and National Revenue announced the repeal of Canada's Digital Services Tax (DST). This decision was influenced by ongoing discussions with international partners and the potential for retaliatory taxation from other countries, notably the United States. Businesses that have made DST payments will receive refunds with interest.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 13, 2025
- Verification
- Not recorded
Open cited source