Scope: ASEAN
Status requires verification
Regulation of the Ministry of Finance Number 37 of 2025 — Marketplaces as Withholders for Income Tax Article 22
Indonesia mandates online marketplaces (Tokopedia, Shopee, Lazada, Blibli) to withhold Income Tax Article 22 from domestic merchants’ sales, effective August 1, 2026; sellers must review status and document properly.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Apprenticeship unit funding rules: August 2026 to July 2027
Updated funding rules from 1 August 2026 clarify that learners who are working under IR35 (unless they are office holders) are **not eligible** for apprenticeship unit funding. Also sets out eligibility requirements related to employer/employment status, employer connection, and excludes certain programmes (skills bootcamps, Erasmus+) and learners whose status changes during the apprenticeship unit period.
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
SDK 1.0 Release — MyInvois Updates & e-Invoice Special Voluntary Disclosure Programme (SVDP)
Malaysia updates its MyInvois SDK documentation to clarify that tax amounts for exempt transactions need not be zero; introduces SVDP document versions (1.2 & 1.3), digital signature optional; TIN & BRN validation begins 1 August 2026.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Latin America
Status requires verification
Circulares 2026 – Tablas del Impuesto Único de Segunda Categoría para agosto y tasa de reajuste en Chile (SII)
SII Chile issued **Circular N° 29 (14 July 2026)** and **Circular N° 30 (15 July 2026)** setting updated tables for the Impuesto Único de Segunda Categoría for August 2026 and updating tablas de reajuste y multas aplicables este mes. These changes affect withholding and calculations for second-category income. ([sii.cl](https://www.sii.cl/normativa_legislacion/circulares/2026/indcir2026.htm?utm_source=openai))
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: ASEAN
Status requires verification
Filing Programme for Documents Specified Under Section 82B ITA 1967 Through MITRS for the Year 2026
Malaysia’s HASiL requires additional categories—Unit Trusts / Property Trusts, Co-operative Societies, Trust Bodies, REITs / Property Trust Funds—to submit specified tax documents electronically via MITRS starting 1 August 2026 (CS & TA) and 1 September 2026 (TR). Non-compliance under Section 82B carries fines or imprisonment.
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
Automatic delivery of property tax notices via Gosuslugi for users registered with ESIA, effective from 1 August 2026
From 1 August 2026, Russian federal tax legislation (Federal Law No. 425-FZ) requires that property tax notifications to physical persons automatically be sent through their personal account on the Gosuslugi portal if they are registered in the Unified System of Identification and Authentication (ESIA), eliminating the prior requirement for a separate consent submission to the tax authorities. Individuals may still receive paper notifications by request via any tax authority or MFC. Implications include administrative simplification but require taxpayers to ensure their ESIA profile is active.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Other Europe
Status requires verification
4ДФ-2026: коли місячна звітність змінюється на квартальну
Україна змінює строк подання Податкового розрахунку (форма 4ДФ) фізичними особами-підприємцями та особами, які провадять незалежну професійну діяльність: із місячного строку на квартальний із розбивкою за місяцями кварталу. Іншим податковим агентам оновлені форми звітності застосовуються з липня 2026 року. Нові форми погоджені наказами Мінфіну України № 243 та № 284.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Latin America
Status requires verification
Resolución de Superintendencia Nº 0125-2026/SUNAT: Discrecionalidad en sanciones por uso del sistema SIRE (Perú)
Sunat otorgó una ampliación para que contribuyentes obligados a usar el **Sistema Integrado de Registros Electrónicos (SIRE)** puedan **subsanar infracciones** relacionadas con registros electrónicos hasta el **31 de agosto de 2026**, sin sanciones, aplicable a quienes ya debían usarlo o entraban en obligación en junio-julio 2026.
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
DGT Collaborate With Marketplaces to Simplify Online Merchants Tax Mechanism
Indonesia’s Directorate General of Taxes Regulation No. 37 of 2025 requires major marketplaces (Tokopedia, Shopee, Lazada, Blibli) to act as withholding agents for Income Tax Article 22 on transactions by domestic merchants on e-commerce platforms. The regulation became effective July 1, 2026, with the actual withholding beginning August 1, 2026. This does not impose new tax but shifts remittance responsibility to marketplaces, affecting cash flows and documentation for sellers.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Aug 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Latin America
Status requires verification
Decreto 898 de 2026 reglamenta interés presunto y componente inflacionario en Colombia
Este decreto regula varios artículos (35, 38, 39, 40, 40-1, 41, 81, 81-1 y 118) del Estatuto Tributario, y sustituye ciertos artículos del Decreto Único Reglamentario 1625 de 2016 relacionados con interés presunto y el componente inflacionario; entró en vigencia el 31 de julio de 2026. Implica ajustes para la base imponible y cómo se calcula el interés presunto versus inflación para empresas y personas jurídicas.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 31, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Prazo para adequação dos sistemas de emissão de notas fiscais ao regulamento do IBS encerra em 31 de julho de 2026
O Ato Conjunto RFB/CGIBS nº 1/2025 estabelece que até **31 de julho de 2026** os sistemas emissor de documentos fiscais deverão estar adaptados para incluir os campos relativos ao IBS e à CBS. A partir de 3 de agosto, a emissão de documentos sem esses campos começará a ser rejeitada. O período adaptativo corresponde ao primeiro dia após o quarto mês subsequente à publicação dos regulamentos do IBS e da CBS. A apuração em 2026 permanece informal se obrigações acessórias forem observadas.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 31, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Receita Federal gera o primeiro CNPJ em formato alfanumérico
A partir de **31 de julho de 2026**, novos CNPJs poderão conter letras e números (mantendo 14 caracteres), para substituir necessidade de formato puramente numérico; cadastros existentes não sofrem alteração. Inclui cronograma de implantação e necessidade de adaptação de sistemas.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 31, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Ato Conjunto RFB/CGIBS nº 4, de 30 de julho de 2026: Cronograma de Implementação dos Documentos Fiscais Eletrônicos da Reforma Tributária do Consumo
Establishes the mandatory dates for issuance of fiscal electronic documents (DF-e) under Brazil’s new CBS/IBS system per various document types. Requires documents like NF-e, NFC-e, CT-e etc. to include CBS/IBS highlights, with deadlines staggered through late 2026 and full compliance by Simples Nacional entities by 1 January 2027. Also introduces a Programa de Conformidade (compliance program) for those showing cooperative behavior.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 30, 2026
- Verification
- Not recorded
Open cited source
Scope: Caribbean
Status requires verification
IRS Issues Notice 2026-15: Restrictions to Certain Energy Credits with Respect to Status, and Sourcing from, a Prohibited Foreign Entity
Notice 2026-15 provides interim guidance for eligibility of certain clean-energy tax credits (Forms 3468, 7207, 7211) implementing statutory restrictions enacted under P.L. 119-21. Specifically, it limits eligibility if status or sourcing involves a prohibited foreign entity, introduces safe harbors, and identifies disallowed entities. Impacts entities in zero-tax jurisdictions or foreign intermediaries
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 30, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Ato Técnico Conjunto RFB/CGIBS nº 4, de 30 de julho de 2026 – cronograma de emissão de documentos fiscais eletrônicos sob o art. 112 dos regulamentos da IBS e da CBS
Define datas específicas de início da obrigatoriedade de emissão de diversos tipos de documentos fiscais eletrônicos (NF-e, NFC-e, NFS-e, CT-e, BP-e etc.) com destaque da CBS/IBS, e datas de publicação dos leiautes técnicos, conforme setores econômicos. Evitará rejeição de documentos por campos vazios ou informações pendentes.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 30, 2026
- Verification
- Not recorded
Open cited source
Scope: Russia & CIS
Status requires verification
Новая единая форма уведомления по УСН — упрощёнка уведомления с 30 июля
С 30 июля 2026 года вступил в силу приказ ФНС России № ЕД-1-3/285@, устанавливающий новую унифицированную форму уведомления по упрощённой системе налогообложения для заявлений о переходе, изменении объекта по УСН, прекращении применения УСН или ПСН и пр.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 30, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Cronograma da implementação dos documentos fiscais eletrônicos da Reforma Tributária do Consumo
Ato Conjunto RFB/CGIBS nº 4, de 30 de julho de 2026, divulga cronograma de obrigatoriedade de emissão de documentos fiscais eletrônicos e publicação de leiautes conforme IBS e CBS; obrigações passam a cumprir exigências técnicas a partir de 1º de janeiro de 2027.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 30, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Ato Conjunto RFB/CGIBS nº 4, de 30 de julho de 2026 – cronograma de documentos fiscais eletrônicos da Reforma Tributária do Consumo
O Ato Conjunto RFB/CGIBS no. 4, de 30 de julho de 2026, estabelece datas obrigatórias setoriais para emissão de documentos fiscais eletrônicos sob os regulamentos da CBS e do IBS, e datas de publicação dos leiautes. Contempla diferentes setores (transporte, locações, importação, Simples Nacional etc.), com implementação variada até 1º de janeiro de 2027.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 30, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Receita Federal e Comitê Gestor do IBS publicam o cronograma de implementação dos documentos fiscais eletrônicos da Reforma Tributária do Consumo
Ato Conjunto RFB/CGIBS nº 4/2026 publishes the schedule for the mandatory issuance of electronic fiscal documents and the publication of layouts under the new CBS/IBS regulatory framework. The schedule covers specific document types (e-invoices, transport, utilities, NFS-e etc.), with effective dates starting August 3, 2026 up to January 1, 2027 depending on operation type.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 30, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Changes to the VAT Capital Goods Scheme
From 29 July 2026, cases of computers and computer equipment are removed from the CGS, and the threshold for land, buildings and civil engineering works increased from £250,000 to £600,000 (excluding VAT). Capital items already in the scheme will remain under the existing rules until the end of their adjustment periods.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 29, 2026
- Verification
- Not recorded
Open cited source