Scope: Brazil
Status requires verification
Instrução Normativa RFB nº 2.333, de 30 de junho de 2026
Atualiza regras do Cadastro Nacional da Pessoa Jurídica—define critérios mais objetivos para análise das informações prestadas ao CNPJ, estabelece hipóteses de inconsistência cadastral que podem levar à suspensão da inscrição, incluindo irregularidades de CPF ou CNPJ de sócios, uso indevido de nome fantasia ou endereço eletrônico, e discrepâncias entre natureza jurídica, atividade econômica e finalidade declarada. Implicações para entidades: necessidade de revisar e corrigir dados societários e cadastrais para evitar sanções.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 30, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
HMRC Urges Customers Not to Ignore Simple Assessment Letters for 2025-26
HMRC is sending Simple Assessment (PA302) letters to individuals with income not taxed through PAYE or Self Assessment, for the 2025-26 tax year; urges recipients to check them carefully and settle any tax owed, including via instalments. The letters are being sent to working-age earners from late June 2026, pensioners from mid-August; interest-bearing bank interest cases will follow later in the year.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 30, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Revenue Procedure 2026-25 – Safe Harbor for Gift Tax Treatment of Trump Account Contributions
Provides that contributions to Trump Accounts meeting specified conditions will be treated as completed gifts eligible for the annual per-donee gift tax exclusion, eliminating the requirement to file gift tax returns for such contributions.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 30, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
HMRC urges customers not to ignore Simple Assessment letters
HMRC is sending Simple Assessment letters (PA302) to taxpayers for 2025-26 this summer to collect tax due on income not taxed via PAYE or Self Assessment. Pensioners receive theirs from 12 August; payments are due by 31 January 2027 or within 3 months of the letter date if issued after 31 October 2026.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 30, 2026
- Verification
- Not recorded
Open cited source
Scope: Brazil
Status requires verification
Receita Federal atualiza regras cadastrais do CNPJ (Instrução Normativa RFB nº 2.333/30-jun-2026)
This Instruction Normative updates criteria for the CNPJ registration system, clarifying causes for suspension of registrations due to cadastral inconsistencies—for example, discrepancies in the information of partners/administrators, mismatch between registered address or activity and declared nature, use of fictitious electronic addresses, etc.—requiring companies to maintain precise, consistent, and up-to-date data in their CNPJ profiles.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 30, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Revenue Procedure 2026-25: Safe Harbor for Gift Tax Reporting for Trump Account Contributions
This policy provides safe harbor relief under which individual donors making contributions to Trump accounts under the Working Families Tax Cuts may avoid the requirement to report those contributions as gifts for gift tax purposes, provided certain conditions are met. It clarifies how to elect an initial Trump account with Form 4547 before the year a child turns 18, includes a $1,000 pilot contribution option for children born 2025-2028, and aims to reduce burdens associated with gift tax reporting.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
Post-release changes to tax forms, instructions and publications: New markets credit updated and made permanent
IRS made permanent the New Markets Credit provision via updates to forms/publications on 29 June 2026; this change will affect eligible investors/projects financed with tax-exempt bonds and impact federal credits available.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Safe harbor for Trump Account contributions under Working Families Tax Cuts (Rev. Proc. 2026-25)
Revenue Procedure 2026-25 provides a safe harbor so that contributions by individual donors to Trump Accounts (section 530A) will be treated as completed gifts that are not gifts of future interests, qualifying for the annual exclusion, if donors meet criteria (cash gifts, beneficiary under 18, amount below annual exclusion, no other gift-tax return obligations). For 2026 annual per-donee exclusion is $19,000.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Safe harbor for gift tax reporting for contributions to Trump Accounts
Under Revenue Procedure 2026-25, the IRS provides a safe harbor so that individual donors who meet specific conditions won’t have to file gift tax returns for contributions to Trump Accounts in a calendar year. Requirements include cash contributions before the beneficiary turns 18, gifts not exceeding the annual exclusion, and that no other gift tax filings are needed for that year. This reduces reporting burden for many contributors.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Transfer Tax Safe Harbor for Certain Contributions to Trump Accounts (Revenue Procedure 2026-25)
Revenue Procedure 2026-25 establishes a safe harbor relating to **Trump Accounts** (a savings vehicle for children under the One, Big, Beautiful Bill). If individual donors meet specific requirements (contributions only to Trump Accounts before beneficiary turns 18, total gifts per beneficiary under the annual exclusion, etc.), then those Trump Account contributions are treated as **completed gifts not involving future interests**, and **donors are exempt from filing gift tax returns (Form 709)** solely for those contributions.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Revenue Procedure 2026-25: Safe Harbor for Certain Contributions to Trump Accounts
Provides relief from gift tax reporting for individual contributions to Trump Accounts when certain requirements are met, including opening accounts via Form 4547 before the child’s 18th birth-year and eligibility for the $1,000 pilot program for children born 2025-2028.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Safe harbor under Rev. Proc. 2026-25 for certain contributions to Trump Accounts
Revenue Procedure 2026-25 establishes a safe harbor under the Working Families Tax Cuts for certain individual contributions to Trump Accounts. When requirements are met—e.g. contributions only to Trump Accounts, under annual exclusion amounts, and no other taxable gifts—such contributions are treated as completed gifts not of future interest, avoiding filing a gift tax return Form 709.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Revenue Procedure 2026-25: Safe harbor for gift tax reporting for contributions to Trump Accounts
Rev. Proc. 2026-25 establishes a safe harbor so that qualified cash contributions by individuals to Trump accounts for minors (before age 18) are treated as completed gifts of present interests, eligible for annual gift tax exclusion (e.g. $19,000 in 2026), avoiding the need to file a gift tax return if conditions are met.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Treasury, IRS provide safe harbor for certain contributions to Trump Accounts under the Working Families Tax Cuts
Revenue Procedure 2026-25 provides that contributions by donors to Trump Accounts opened under the Working Families Tax Cuts are not subject to gift tax reporting for the year if certain conditions are met. This relieves taxpayers concerned about triggering gift tax rules when funding these new children’s retirement accounts.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
IRS safe harbor for gift tax reporting for contributions to Trump Accounts under the Working Families Tax Cuts
On **29 June 2026**, the U.S. Department of Treasury and IRS issued **Revenue Procedure 2026-25**, providing a gift tax reporting **safe harbor** for certain contributions made to **Trump Accounts**, a new child retirement account structure under the Working Families Tax Cuts Act. If specific criteria are met, contributions by individuals will **not** trigger gift tax reporting for that year.
Editorial impact label: Low-Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Revenue Procedure 2026-25: Safe harbor for gift tax reporting for certain contributions to Trump Accounts
Revenue Procedure 2026-25 provides a safe harbor under US transfer tax rules. Under specified conditions (cash contributions to Trump Accounts for beneficiaries under age 18, total contributions per beneficiary not exceeding the annual exclusion, no other gift tax return required), donors may avoid gift tax and gift-tax return filing for those contributions. Helps simplify compliance under the Working Families Tax Cuts Act.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 29, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Statement on New Tax Professional Management Office (TPMO) – IRS Reorganization
IRS merges Return Preparer Office (RPO) and Office of Professional Responsibility (OPR) under a new Tax Professional Management Office to simplify and modernize interactions with tax professionals; structure takes effect June 28, 2026.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 28, 2026
- Verification
- Not recorded
Open cited source
Scope: Global
Proposed
Statement on new Tax Professional Management Office (TPMO)
Effective 28 June 2026, the US IRS is creating the Tax Professional Management Office (TPMO), merging the Return Preparer Office (RPO) and Office of Professional Responsibility (OPR) to simplify and modernise IRS interactions with tax professionals—and improve efficiency under Executive Order 14210.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 28, 2026
- Verification
- Not recorded
Open cited source
Scope: United States
Status requires verification
Statement on new Tax Professional Management Office (TPMO)
Effective June 28, 2026, the IRS is merging its Return Preparer Office (RPO) and Office of Professional Responsibility (OPR) under a new division—the Tax Professional Management Office—to simplify how the IRS interacts with tax professionals. While oversight responsibilities remain distinct, the reorg makes credentialing, oversight, and authorization management more streamlined.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 28, 2026
- Verification
- Not recorded
Open cited source
Scope: USA
Status requires verification
Statement on new Tax Professional Management Office (TPMO)
Effective 28 June 2026, the IRS will merge the Return Preparer Office (RPO) and Office of Professional Responsibility (OPR) into the Tax Professional Management Office. The reorganization aims to simplify interactions with tax professionals and improve efficiency while preserving current oversight functions.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jun 28, 2026
- Verification
- Not recorded
Open cited source