Scope: Middle East
Status requires verification
Ministerial Decision setting minimum excise price for electronic smoking device liquids etc.
UAE has adopted a decision to set a **minimum excise price** (MEP) for tobacco products and liquids used in electronic smoking devices, effective from **1 September 2026**. This aims to strengthen application of excise tax and enhance compliance; prices below these minimums will not be allowed, affecting importers, distributors, and retailers in the vaping/ tobacco sectors.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Middle East
Status requires verification
Minimum Excise Price for Tobacco & Vape Liquids in UAE (from 1 September 2026)
Decision introducing a minimum excise price for liquids used in electronic smoking devices (vaping) at AED 1 per millilitre, applied alongside existing minimum prices for traditional tobacco, hookah, and ready-to-use tobacco products. Effective from 1 September 2026; aims to enforce consistency, prevent under-pricing, and improve tax-compliance in excise goods.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 1, 2026
- Verification
- Not recorded
Open cited source
Scope: China
Status requires verification
财政部 税务总局关于调整部分能源资源行业企业城镇土地使用税政策的公告（公告2026年第22号）
From September 1, 2026 to August 31, 2027, energy/resource enterprises whose lands were under reduced urban land‐use tax have the tax halved; starting September 1, 2027 the full tax is restored. Also, certain lands used for non-core facilities (fire, flood, transport lines outside factory site) will be exempt from urban land‐use tax from September 1, 2026.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 1, 2026
- Verification
- Not recorded
Open cited source
Scope: China
Status requires verification
公告2026年第22号《关于调整部分能源资源行业企业城镇土地使用税政策的公告》
Announcement 2026-22 adjusts the urban land use tax policy for energy and resource industry enterprises: lands previously exempt under old rules will, from September 1, 2026 to August 31, 2027, be taxed at **half the normal rate**, and from September 1, 2027, at full rate. Additionally, from September 1, 2026, certain specific land uses (transmission lines, flood works, reservoirs, embankments, safety zones etc.) become fully exempt. Requires proper documentation and classification. Represents shift from broad exemptions to use-based tax relief.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 1, 2026
- Verification
- Not recorded
Open cited source
Scope: China
Status requires verification
财政部 税务总局关于调整部分能源资源行业企业城镇土地使用税政策的公告 (公告2026年第22号)
对依照旧规(如电力行业征免土地使用税问题的规定等)减免城镇土地使用税的能源资源企业，用地自2026年9月1日至2027年8月31日减半征税；2027年9月1日起恢复全额征收，同时新增部分用途土地免税；相关旧规文件废止
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Sep 1, 2026
- Verification
- Not recorded
Open cited source
Scope: India & South Asia
Status requires verification
Due date for filing ITR-4 (Sugam) in India for Assessment Year 2026-27
Under Indian tax rules, for Assessment Year 2026-27 (Financial Year 2025-26), the due date for filing **ITR-4 (Sugam)** is **31 August 2026**. This was confirmed in the official FAQ of the Income Tax Department.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 31, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Final regulations changing threshold for backup withholding by third-party settlement organizations under IRC section 3406
These regulations revise when certain third-party settlement organizations (TPSOs) must apply backup withholding (section 3406), clarifying de minimis payment exceptions and updating definitions per changes made by the One, Big, Beautiful Bill Act. The amendments affect amounts subject to withholding and situations when thresholds do or don’t apply.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 31, 2026
- Verification
- Not recorded
Open cited source
Scope: Latin America
Status requires verification
Resolution de Superintendencia N° 0125-2026/SUNAT – Ampliación del plazo para regularización del SIRE sin sanciones
Establece que los contribuyentes obligados por SIRE (ventas & compras electrónicas) con ingresos netos superiores a 2,300 UIT tengan hasta el 31 de agosto de 2026 para regularizar registros electrónicos correspondientes a mayo, junio y julio de 2026 sin aplicación de sanciones por infracciones tipificadas en los numerales 2 y 10 del artículo 175 del Código Tributario peruano.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 31, 2026
- Verification
- Not recorded
Open cited source
Scope: Other Europe
Status requires verification
Fiscal Gazette Turkey: Installment and deferment scheme for overdue public receivables
Turkey introduced a collection directive (“Tahsilat Genel Tebliği Series No: 2026/1”) allowing those with unpaid public debts (as of June 5, 2026) to apply for deferment or installment payment by August 31, 2026. Special consumption tax, certain temporary taxes, penalties, and late fees linked to income/corporate tax largely excluded. This applies to eligible public receivables managed by tax offices. Source: Turkish Revenue Administration.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 31, 2026
- Verification
- Not recorded
Open cited source
Scope: ASEAN
Status requires verification
HASiL Ambang Pengecualian Pelaksanaan e-Invois Dinaikkan
The exemption threshold for the mandatory implementation of e-Invois in Malaysia has been raised, meaning a wider group of smaller businesses are exempt from the e-invoicing requirement for now. This reduces compliance burden for micro-businesses and phased implementation for those nearing the threshold.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 30, 2026
- Verification
- Not recorded
Open cited source
Scope: India & South Asia
Status requires verification
Notification No.114/2026 – Rules & Forms under Foreign Assets of Small Taxpayers Disclosure Scheme, 2026
India’s CBDT has issued Notification No.114/2026 under F. No.370142/18/2026-TPL introducing rules and prescribed forms for the one-time **Foreign Assets of Small Taxpayers Disclosure Scheme (FADS 2026)**. Eligible taxpayers may declaratively disclose previously unreported foreign income/assets using Form 1. The scheme aims to regularize compliance related to overseas asset holdings and integrate foreign asset info into tax filings. Effective from date notified (portal rollout was 30-Aug-2026 / FADS accessible 01-Sep-2026).
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 30, 2026
- Verification
- Not recorded
Open cited source
Scope: Latin America
Status requires verification
Resolución de Superintendencia Nacional Adjunta de Tributos Internos N.° 000041-2026/SUNAT/700000 – Ampliación facultad discrecional para infracciones electrónicas bajo SIRE
SUNAT amplía la facultad discrecional para no sancionar infracciones relacionadas con los libros y registros electrónicos llevados mediante SIRE (RVIE y RCE). Aplica para infracciones de agosto a diciembre 2026 y enero 2027, y extiende el plazo para subsanación hasta el 28 de febrero de 2027.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 30, 2026
- Verification
- Not recorded
Open cited source
Scope: ASEAN
Status requires verification
Malaysia Raises Exemption Threshold & Extends PKPS e-Invois through end-2027
On 30 August 2026, HASiL announced that the exemption threshold for mandatory e-Invois has been increased, and extended the Program Khas Pengakuan Sukarela (PKPS) e-Invois for SMEs until 31 December 2027, giving businesses more time to comply and regularize.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 30, 2026
- Verification
- Not recorded
Open cited source
Scope: China
Status requires verification
财政部 税务总局 中国证监会 关于规范转让上市公司限售股个人所得税政策的公告 (公告2026年第26号)
Establishes that individual transfers of restricted (限售) shares in listed companies will be taxed as “property transfer income” at 20%. Requires shareholders to provide cost basis documentation when registering restricted shares. Lifts ambiguity around pre-existing rules, adjusts withholding and declaration obligations. Effective immediately upon publication (28 August 2026).
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 28, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Global and Domestic Minimum Tax lodgment via Combined Return
Australia has activated its Global and Domestic Minimum Tax regime under the ATO, enabling entities in multinational enterprise (MNE) groups to lodge a Combined Global and Domestic Minimum Tax Return (CGDMTR). This includes Foreign Lodgment Notification and Australian IIR/UTPR obligations starting with applicable return lodgments in line with ATO’s timelines; the regime is active as of late August 2026.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 28, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Instrução Normativa RFB nº 2.339, de 21 de agosto de 2026 – aperfeiçoamento do Programa de Estímulo à Conformidade Tributária (Sintonia)
Alterações refinam os critérios de classificação dos contribuintes, tornando mais claras a vigência dos selos e integrando informações cadastrais e procedimentais recentes para garantir confiabilidade e previsibilidade para bons contribuintes.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 28, 2026
- Verification
- Not recorded
Open cited source
Scope: China
Status requires verification
财政部 税务总局 中国证监会关于规范转让上市公司限售股个人所得税政策的公告
Regulates IIT on transfers of restricted shares by individual shareholders in listed companies: transfers taxed as property transfer income at 20%, cost basis must be documented and adjusted for corporate actions; default assumptions apply where documentation is missing. Effective upon publication (August 28, 2026).
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 28, 2026
- Verification
- Not recorded
Open cited source
Scope: China
Status requires verification
关于规范转让上市公司限售股个人所得税政策的公告
Updates the policy for individual taxpayers transferring restricted shares of listed companies: classification of taxable income, documentation of cost basis, and requirements for final settlement filings.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 28, 2026
- Verification
- Not recorded
Open cited source
Scope: South Korea
Status requires verification
세법령 개정건의
국세청이 세법·령·규칙 중 납세자 또는 유관기관으로부터 불명확하거나 불합리한 규정을 정비하기 위해, 개선 사항을 발굴하고 세법령 개정건의안을 기획재정부에 제출하기로 함. 납세자의 의견을 제안으로 수렴하는 절차가 운영됨.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 28, 2026
- Verification
- Not recorded
Open cited source
Scope: China
Status requires verification
财政部 税务总局 中国证监会关于规范转让上市公司限售股个人所得税政策的公告 (公告2026年第26号)
Starting from this announcement (August 28, 2026), individuals transferring restricted shares (“限售股”) in listed companies are taxed at 20% under “property transfer income.” Cost basis must be provided at initial registration; otherwise withholding may occur on full proceeds. Taxpayers may clear settlement by June 30 following year.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 28, 2026
- Verification
- Not recorded
Open cited source