Scope: Brazil
Status requires verification
Novo marco da Reforma Tributária inicia em 03/08/2026 com preenchimento obrigatório dos campos relativos ao IBS e à CBS
A partir de 3 de agosto de 2026, será obrigatória a emissão de documentos fiscais eletrônicos contendo campos relativos ao IBS e à CBS (alíquotas‐teste de 0,1% para IBS e 0,9% para CBS). Sem esses campos, notas não serão autorizadas. Esse requisito encerra o período adaptativo, quando a ausência desses dados não gerava rejeições nem penalidades.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 3, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Ato Conjunto RFB/CGIBS nº 4/2026, de 30 de julho de 2026
Estabelece datas iniciais obrigatórias para emissão dos documentos fiscais eletrônicos com destaque da CBS e IBS, segundo regulamentos específicos. Exemplo: NF-e modelo 55 e NFC-e modelo 65 tornam-se obrigatórias a partir de 3 de agosto de 2026. Também prevê estímulos à conformidade e divulgação dos leiautes técnicos com antecedência mínima de 60 dias para documentos que ainda não tenham padrões disponibilizados. Exigência afeta empresas que emitem notas fiscais eletrônicas.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 3, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Proposed
Flexibilização das regras de validação de documentos fiscais — Ato Técnico Conjunto (RFB/CGIBS)
Temporary suspension of required filling of CBS/IBS fields in several fiscal electronic documents (NF-e, NFC-e, CT-e, etc.) to prevent rejections while systems are updated; establishing a grace period with a planned cronograma for full validation requirements.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 3, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Portaria RFB nº 713, de 30 de julho de 2026, alteração nas regras de atendimento relativas ao Imposto de Renda
A Portaria RFB 713/2026 altera atendimento presencial: proíbe fornecimento das cópias physique da DIRPF e do recibo de entrega em unidades presenciais, exigindo que tais documentos sejam obtidos exclusivamente via canais digitais autenticados; também regula atendimento digital e orientado e recepção de documentos em processos digitais.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 3, 2026
- Verification
- Not recorded
Open cited source
Scope: Bangladesh
Bangladesh
Status requires verification
30 September Filing Deadline with 5% Incentive in Bangladesh
Bangladesh’s National Board of Revenue announced that individual taxpayers who file their income tax returns by 30 September 2026 will receive up to **5 % tax incentive**. This aims to improve early compliance. Filing after this date will forgo the incentive and may attract late filing penalties. Applies to individuals under the Income Tax Act 2023. Effective immediately upon announcement on 2 August 2026.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 2, 2026
- Verification
- Not recorded
Open cited source
Scope: EU / EEA
Status requires verification
Commission starts enforcing AI Act rules and new transparency requirements on 2 August
From **2 August 2026**, the EU begins enforcement of the AI Act’s transparency obligations. Providers and deployers of AI systems must label content generated or altered by AI, inform users when they interact with AI (e.g. chatbots), and ensure machine-readable markers. Impacts both businesses using AI and content platforms, with obligations depending on risk classification under the AI Act.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 2, 2026
- Verification
- Not recorded
Open cited source
Scope: Latin America
Status requires verification
Resolución de Superintendencia Nacional Adjunta de Aduanas N° 000014-2026-SUNAT/300000 – Facultad discrecional para no sancionar infracciones en inspección no intrusiva (Chancay)
Aprueba facultad discrecional de SUNAT para **no sancionar infracciones previstas en la Ley General de Aduanas** relacionadas con el proceso de **inspección no intrusiva** en la Intendencia de Aduana de Chancay, permitiendo mayor flexibilidad en la aplicación de sanciones aduaneras.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 2, 2026
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
Notice IPT1 — Insurance Premium Tax: embassy insurance from 1 August 2026
HMRC clarifies that from 1 August 2026, premiums for buildings and contents insurance, relating to UK-based embassies, are no longer exempt from Insurance Premium Tax (IPT). Existing contracts are unaffected until renewal or replacement after that date.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: South Korea
Proposed
현금영수증 발급거부 및 미발급 신고 포상금 제도 확대
소득세법 시행령 개정으로 소비자가 현금영수증을 발급 요청했음에도 가맹점이 거부하거나 사실과 다르게 발급하거나 임의 취소하는 행위, 또는 10만원 이상 현금거래 시 발급 의무 위반한 경우에 대해 소비자가 이를 신고할 수 있고, 포상금을 지급하도록 제도화됨. 신고 대상자·기간·액수 등 구체 규정 포함됨.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (Notice 2026-34)
The IRS published the 2026 Cumulative List of qualification requirement changes for defined benefit pre-approved plans under Cycle 4; the submission period is August 1, 2026 through July 31, 2027. Plans must reflect these changes when filed to receive favorable opinion letters. Implication: plan providers must integrate recent legal changes into plan documents to avoid disqualification or rejection during Cycle 4.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: ASEAN
Status requires verification
PMK 37/2025 – Marketplaces Withhold PPh Article 22 for Domestic Sellers
Ministerial Regulation mandates four e-commerce platforms to act as withholding agents for PPh Article 22, collecting tax from sellers’ transactions. Effective from 1 August 2026. Simplifies administrative burden for sellers while ensuring compliance.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: South Korea
Proposed
주용 계산서 전자(세금)계산서 제도의 도입 및 발급·전송 기준 강화
국세청은 최근 발표한 주요 세법 개정 내용에서, 부가가치세 면세 거래에 대한 계산서 발급 시 종이 대신 전자적 방법(전자 계산서)으로 발급하도록 하고, 전자(세금)계산서의 표준XML 형태 작성·발송·전송 기준을 강화. 또한 발급 즉시 국세청에 전송하도록 의무화하여 거래 투명성과 세무비용 절감을 도모함.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
HMRC Transformation Roadmap: update 2026
An update to HMRC’s multi-year plan with specific service improvements in 2026-2027: enhanced online Self Assessment services for agents, improved income record viewer, digital expense claims (flat rate, subsistence, mileage, professional subscriptions), improved PAYE accuracy, Child Benefit improvements, and better Self Assessment registration. ([gov.uk](https://www.gov.uk/government/publications/hmrc-transformation-roadmap-progress-update-2026/hmrc-transformation-roadmap-update-2026?utm_source=openai))
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Russia & CIS
Status requires verification
Пользователи Портала Госуслуг получат налоговые уведомления в автоматическом режиме для физлиц
С 1 августа 2026 года физические лица с подтверждённой учётной записью в ЕСИА на портале Госуслуг автоматически получают налоговые уведомления (по имущественным, транспортному, земельному налогам, НДФЛ не удержанному налоговым агентом и доходам по вкладам) в личных кабинетах на Госуслугах и ФНС без заявления.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: ASEAN
Status requires verification
Regulation of the Ministry of Finance Number 37 of 2025 appointing Marketplaces as Collectors of Income Tax Article 22 for Domestic Merchants through Electronic Trading Platforms
Since **August 1, 2026**, major e-commerce platforms (Tokopedia, Shopee, Lazada, Blibli) are officially appointed to **withhold and remit Income Tax Article 22** on behalf of domestic online merchants on transactions conducted via their platforms, under Indonesia’s Regulation MoF 37/2025. This shifts the collection burden to marketplaces and enhances tax administration in digital economy sector.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Russia & CIS
Status requires verification
С 1 августа вступает в силу обновленная форма единой (упрощённой) налоговой декларации
С 1 августа 2026 года в России вводится новая форма единой (упрощённой) налоговой декларации. Приказ Минфина России от 3 апреля 2026 г. № 39н утвердил новую форму, прежняя утрачивает силу. Обновлённая единая декларация предназначена для организаций и ИП, у которых в отчётном периоде отсутствовало движение по банковским счетам и кассе, а также объекты налогообложения по налогам, замещаемым единой декларацией. В ней исключены поля для кодов ОКАТО, ОКВЭД, номенклатуры глав Налогового кодекса и сведений о квартале; ручной ввод налогов заменён фиксированным перечнем; введён специальный признак представления декларации по каждому налогу; указание даты последней операции с движением средств по счетам или кассе.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Russia & CIS
Status requires verification
Налоговые уведомления будут направляться через личный кабинет ЕПГУ вне зависимости от согласия гражданина
С 1 августа 2026 года налоговые уведомления физическим лицам в России будут направляться автоматически через личный кабинет на Едином портале госуслуг (ЕПГУ), независимо от предварительного согласия, за исключением случаев отказа. Возможность получения уведомлений на бумаге остаётся – через налоговые органы или МФЦ, по заявлению, в течение 5 рабочих дней.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: ASEAN
Status requires verification
Regulation of Marketplaces Withholding Income Tax Article 22 from Online Merchants in Indonesia as of August 1, 2026
Effective **1 August 2026**, under Regulation of the Ministry of Finance Number 37 of 2025, Indonesia mandates that major e-commerce platforms collect Income Tax Article 22 on behalf of domestic merchants when sales are made through the platform. Previously, merchants themselves were responsible for calculating and remitting this tax; the change shifts that administrative responsibility to marketplaces. Though the regulation took effect 1 July 2026, collection begins **1 August 2026**, giving marketplaces time for system readiness. Merchants must ensure their registration details are compliant and understand withholding procedures.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: ASEAN
Status requires verification
Marketplace Withholding of Income Tax Article 22 Begins August 1, 2026
Indonesia’s Regulation No. 37 of 2025 mandates e-commerce marketplaces (Tokopedia, Shopee, Lazada, Blibli) to **withhold and remit Income Tax Article 22** on transactions by domestic sellers. This rule took effect on **August 1, 2026**. It shifts the compliance and remittance responsibility from the seller to the platform, without imposing new taxes. ([pajak.go.id](https://pajak.go.id/en/artikel/not-new-tax-dgt-collaborate-marketplaces-simplify-online-merchants-tax-mechanism?utm_source=openai))
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Russia & CIS
Status requires verification
Обновлённая форма единой (упрощённой) налоговой декларации с 1 августа 2026
С 1 августа 2026 введена обновлённая форма единой (упрощённой) налоговой декларации для организаций и ИП, у которых отсутствуют движения денежных средств по банковским счетам и кассе, а также объекты налогообложения по налогам, замещаемым единой декларацией (НДС, прибыль организаций, УСН и единый сельскохозяйственный налог).
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source