Policy updates

Proposed

DIAN modifica plazos tributarios y suspende términos aduaneros en zonas afectadas por el terremoto

El gobierno colombiano publicó proyectos de decreto para prorrogar los vencimientos del impuesto sobre la renta y complementarios para personas naturales y sucesiones ilíquidas con vencimientos en agosto 2026, en municipios de los departamentos de Valle del Cauca, Risaralda, Quindío, Caldas, Chocó y Cauca, sin liquidación de intereses ni sanciones; además suspende términos aduaneros entre el 10 de agosto y el 10 de septiembre 2026 en direcciones seccionales de Impuestos y Aduanas de Pereira, Armenia, Manizales, Buenaventura, Quibdó y Cali como medida transitoria derivada del terremoto.

Editorial impact label: Medium

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Aug 11, 2026

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Common Reporting Standard (CRS) Amendment Regulations 2016 & Fifth Edition CRS e-Tax Guide Published

IRAS published amendments to the CRS Regulations and the CRS e-Tax Guide on 11 August 2026. These update due diligence and reporting obligations for financial institutions under the Amended Common Reporting Standard.

Editorial impact label: Medium

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Aug 11, 2026

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Lists of Registered Investments as of December 31, 2025

CRA published official lists of all Registered Investments (RIs) as of December 31, 2025, which show which trusts or corporations qualify under existing rules for RRSPs, TFSAs, FHSAs etc., important ahead of new qualified-investment definitions.

Editorial impact label: Medium

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Aug 11, 2026

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Bir sıra bəyannamələrin tərtib olunması qaydaları təsdiq edilib

Azərbaycan Respublikasının Vergi Məcəlləsinə əlavə və dəyişikliklərlə əlaqədar Dövlət Vergi Xidməti 11 августа 2026 təsdiq edib yeni formaları və doldurulma qaydalarını: mənbədə tutulmuş vergi bəyannaməsi və aksiz bəyannamələri, əlavələr 2, 3 və 5-lərlə. Köhnə illərin formaları ləğv olunur. Bu, vergi ödəyiciləri üçün kalkulyatorların yenilənməsi, proqram təminatının və daxili prosedurların uyğunlaşdırılması tələb edir.

Editorial impact label: Medium

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Aug 11, 2026

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Enactment of the Income Tax (International Tax Compliance Agreements) (Crypto-Asset Reporting Framework) Regulations 2026

Singapore enacted regulations on 11 August 2026 implementing international tax compliance obligations for crypto-asset service providers under the Crypto-Asset Reporting Framework. Reporting of user identities, cross-border transactions, tokenised financial assets and electronic money products is required.

Editorial impact label: High

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Aug 11, 2026

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Yeni bəyannamə formaları və tərtib qaydalarında dəyişikliklər (Azərbaycan)

11 августа 2026 года в Азербайджане утверждены новые формы деклараций и правила их заполнения: для декларации по налогу, удержанному у источника выплаты, и акцизной декларации (с приложениями 2, 3 и 5). Предшествующие формы и правила признаны утрачивающими силу.

Editorial impact label: Low

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Aug 11, 2026

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IRS Introduces New Automatic Penalty Relief Process

IRS replaces First Time Abate with a new Automatic Exemption from Penalty (AEP). Taxpayers with a history of filing and paying on time over the past 3 years (or 12 consecutive quarters for quarterly returns) automatically get relief from penalties like failure-to-file, failure-to-pay, and failure-to-deposit without having to request it. Those who don’t qualify can still seek relief for reasonable cause.

Editorial impact label: Medium

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Aug 10, 2026

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DITR 2026: prazo de entrega começa em 10 de agosto

Instrução Normativa RFB n.º 2.330, de 22 de junho de 2026 estabelece que a Declaração do Imposto sobre a Propriedade Territorial Rural (DITR) exercício 2026 deve ser apresentada entre 10 de agosto e 30 de setembro de 2026. A versão web do serviço Minhas Declarações do ITR estará disponível para preenchimento, transmissão, retificação e consulta, sendo obrigatória para pessoas físicas com imóvel rural acima de 100 hectares e para pessoas jurídicas.

Editorial impact label: Medium

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Aug 10, 2026

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Receita Federal disponibilizará versão web da DITR 2026 — Instrução Normativa RFB nº 2.330/2026

A partir de 10 de agosto de 2026, contribuintes com imóveis rurais poderão enviar a Declaração do Imposto Territorial Rural (DITR) pelo serviço “Minhas Declarações do ITR” via web, sem instalar programas, com funcionalidades como importação de múltiplas declarações. O prazo de entrega vai até 30 de setembro de 2026. Anteriormente, essa versão não existia, e a entrega dependia de software instalado localmente. Este serviço digital facilita a entrega e reduz atritos operacionais.

Editorial impact label: Medium

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Aug 10, 2026

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IRS Policy for Artificial Intelligence (AI) Governance (IRM 10.24.1)

The IRS issued revised policy effective August 10, 2026 governing AI governance, specifying oversight, inventory, guidance on generative AI use, and requiring contractors and employees to follow IRS record-management policy for AI systems. Supersedes earlier version dated February 10, 2026.

Editorial impact label: Medium

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Aug 10, 2026

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Receita Federal disponibilizará a versão web da DITR 2026

Pela Instrução Normativa RFB nº 2.330/2026, a partir de **10 de agosto de 2026**, a Receita Federal oferecerá serviço web (Minhas Declarações do ITR) para preencher, transmitir, retificar e consultar a Declaração do Imposto sobre a Propriedade Territorial Rural (DITR) do exercício de 2026, sem necessidade de instalação de programas locais. A autenticação será feita por meio da conta gov.br, nível Prata ou Ouro. ([gov.br](https://www.gov.br/receitafederal/pt-br/assuntos/noticias/receita-federal-disponibilizara-a-versao-web-da-ditr-2026?utm_source=openai))

Editorial impact label: Medium

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Aug 10, 2026

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Receita Federal vai liberar para os contribuintes a versão web da DITR no dia 10 de agosto

A partir de 10 de agosto de 2026, conforme a Instrução Normativa RFB nº 2.330/2026, fica disponível a versão web do serviço Minhas Declarações do ITR para preencher, transmitir, retificar e consultar a Declaração do Imposto sobre a Propriedade Territorial Rural (DITR) sem necessidade de instalar programas no computador. Isso simplifica o cumprimento para contribuintes rurais, exige apenas uma conta gov.br nível Prata ou Ouro, e agiliza correções e transmissões.

Editorial impact label: Medium

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Aug 10, 2026

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2026년 종합부동산세 요약표

As of August 10 2026, revisions to the 종합부동산세 (Comprehensive Real Estate Tax) including both 종합합산 and 별도합산 tax rates were published by NTS. These updated brackets increase marginal rates on high‐valuation land and adjust standard deductions for one‐household, one‐home owners based on age and holding period. Impacts high‐net-worth individuals with large land holdings.

Editorial impact label: High

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Aug 10, 2026

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Massachusetts

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Massachusetts sales tax holiday 2026 dates and exemptions

In 2026, Massachusetts designates a sales tax holiday on August 8-9. Purchases of most eligible retail items for personal use during those dates are exempt from sales and use tax, subject to limitations (e.g., $2,500 per item cap, business purchases excluded).

Editorial impact label: Low

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Aug 8, 2026

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호우 피해 특별재난지역 납세자에 대한 적극적인 세정지원 실시

Due to the designation of certain areas in Andong-si and Uiseong-gun as special disaster zones (특별재난지역) following severe rains as of August 7, 2026, the Korean tax authority is providing tax relief measures. These include extensions of filing and payment deadlines (up to 2 years), automatic extension of interim corporate tax payments, suspension of audits (particularly for agricultural activities), waivers or postponements for asset seizure or forced sales, expedited refunds, and tax deductions for business asset losses above defined thresholds if applications are submitted within three months. The relief applies through dedicated local tax office counters and HomeTax online procedures.

Editorial impact label: Medium

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Aug 7, 2026

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Notice prescribing the persons eligible to apply to the Commissioner for a DTA advance pricing agreement (Notice 7788)

On 7 August 2026, SARS published Notice 7788 under the Income Tax Act prescribing which persons are eligible to apply for a Double Tax Agreement (DTA) Advance Pricing Agreement under section 76C. The notice clarifies eligibility criteria, ensuring clarity for entities entering related-party cross-border transactions seeking certainty on transfer pricing. Implications include defined scope for who may apply and the necessity for qualifying relationships and transactions, increased certainty in pricing, and potential planning to meet eligibility requirements.

Editorial impact label: Medium

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Aug 7, 2026

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Ministerial Decision No. 131 of 2026: Extension of Small Business Relief for Corporate Tax Purposes until 31 December 2029

Extends the UAE's Small Business Relief scheme, under which taxable persons with annual revenue not exceeding AED 3 million benefit from simplified compliance, to tax periods ending on or before 31 December 2029. Continues current threshold and requirements. Designed to help SMEs and startups with corporate tax obligations under Federal Decree-Law No. 47 of 2022.

Editorial impact label: Medium

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Aug 7, 2026

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Making Tax Digital for Income Tax customers must submit their first quarterly update by 7 August 2026

Sole traders and landlords with qualifying income over £50,000 are required under MTD for Income Tax to send their first quarterly update for period 6 April to 5 July 2026 by 7 August. This is part of the new requirement introduced from April 2026, including using compatible software and maintaining digital records. Failure to submit may result in reminders and from future years penalties. Impacts businesses and individuals with self-employment or property income in scope.

Editorial impact label: High

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Aug 7, 2026

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Monitoring implementation of ESAP Omnibus Directive (2023/2864): transposition status as of August 2026

As of 7 August 2026, only 10 Member States have fully communicated national measures for transposition of the ESAP Omnibus Directive changes to 15 directives. Infringement proceedings are pending for non-communication or incomplete measures in many jurisdictions.

Editorial impact label: Medium

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Aug 7, 2026

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Making Tax Digital for Income Tax: first quarterly update deadline

Sole traders and landlords with income above £50,000 must submit their first quarterly update under MTD for Income Tax by 7 August 2026; the update covers income and expenses for the first three months of the tax year. Penalties for missed deadlines start after first year.

Editorial impact label: Medium

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Aug 7, 2026

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