Americas

Brazil:Brazil Sets Record IRPF Refunds, Strengthens Taxpayer Rights

On 20 October 2026, the RFB reported record-breaking IRPF refund volumes for the 2026 fiscal year, attributing the achievement to improved processing automation and the legal framework established by Complementary Law (LC) No. 225/2026. This law guarantees the taxpayer’s right to receive orientation from the tax administration before any audit action begins, reinforcing due process

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Brazil:Brazil Launches Mass Tax Judgment System for Repetitive Cases

On 20 October 2026, the RFB inaugurated a new technological platform for large-scale judgment of repetitive tax disputes. The system allows administrative tax courts (CARF and lower instances) to adjudicate more than 15,000 similar cases in a single session, dramatically increasing throughput and ensuring uniform application of the law. The initiative addresses the backlog of

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Argentina: Argentina Social Security Reform: Temporary Services Regime Updated

On 20 October 2026, the Argentine Federal Administration of Public Revenue (ARCA) published General Resolution 5913/2026, implementing critical amendments to the social security contribution regime for temporary services companies (Empresas de Servicios Eventuales). The resolution operates under Law 27.802 (Labor Modernization Law) and Decree 407/2026, which together aim to modernize labor relations and simplify compliance

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Argentina: ARCA Customs Operations: New Interior Procedures Resolutions 35-36/2026

On 20 October 2026, the ARCA Subdirectorate General of Interior Customs Operations issued Resolutions 35/2026 and 36/2026, establishing updated procedural guidelines for customs clearance at interior regional offices. These resolutions aim to harmonize operations across non-port customs posts, enhance risk management selectivity criteria, and standardize documentary verification for imports and exports processed away from major

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Argentina: ARCA Customs Operations: Resolution 36/2026 Interior Procedures

On 20 October 2026, ARCA’s Subdirectorate General of Interior Customs Operations published Resolution 36/2026, complementing Resolution 35/2026 by detailing the documentary pre-validation protocol for customs declarations processed at interior offices. The resolution requires customs brokers to upload and validate commercial invoices, packing lists, certificates of origin, and transport documents through the SISA portal prior to

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Argentina: ARCA Bernardo de Irigoyen Customs: Disposition 274/2026 Border Procedures

On 20 October 2026, the ARCA Bernardo de Irigoyen Customs Office (border with Brazil, Misiones province) issued Disposition 274/2026, updating operational procedures for the integrated cross-border clearance system (Sistema Integrado de Despacho Fronterizo). The disposition aligns local practices with the Argentina-Brazil Customs Cooperation Agreement and the Mercosur Customs Code amendments. It introduces mandatory electronic submission

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United States: IRS Issues Security Reminders for Tax Professionals During Awareness Week

On 20 October 2026, the IRS published Tax Tip 2026-75 coinciding with Tax Professional Awareness Week, urging tax preparers to strengthen cybersecurity defenses. The alert highlights rising phishing, ransomware, and identity theft schemes targeting tax professionals who hold sensitive taxpayer data. The IRS recommends implementing multi-factor authentication, encrypting all client data, using virtual private networks

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Argentina: ARCA La Quiaca Customs: Official Notice on Bolivia Border Controls

On 20 October 2026, the ARCA La Quiaca Customs Office (Jujuy province, border with Bolivia) published an Official Notice detailing reinforced controls for imports entering through the Horacio Guzmán International Bridge. The notice responds to increased detection of undervaluation and misclassification of textile, footwear, and agricultural products originating from Bolivia. Effective immediately, all imports classified

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Canada:CRA Small Business Week 2026: New Tax Resources for Entrepreneurs

As of October 20, 2026, the Canada Revenue Agency (CRA) has marked Small Business Week (October 19–25) by releasing a suite of new tax information and resources tailored for Canada’s small business community. The initiative aims to help entrepreneurs navigate tax obligations, maximize deductions, and access credits more efficiently. The CRA’s updated guidance covers recent

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Argentina: ARCA Tucumán Customs: Official Notice on Regional Import Procedures

On 20 October 2026, the ARCA Tucumán Customs Office released an Official Notice informing trade operators of updated import clearance procedures for the northwestern region (Tucumán, Santiago del Estero, Catamarca). The notice addresses recurrent issues with incomplete declarations for capital goods, automotive parts, and agricultural machinery entering via land and air. Key changes include mandatory

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