Americas

Brazil:Brazil Receita Federal Moves Customs Guidance to Receita Atende Portal

On 9 October 2026, the Receita Federal announced the migration of its customs orientation services to the Receita Atende platform, a centralized digital service portal. Previously, taxpayers and customs brokers submitted queries and requests for classification, valuation, and procedural guidance through disparate channels, often resulting in delayed responses and inconsistent guidance. The new unified system

Brazil:Brazil Receita Federal Moves Customs Guidance to Receita Atende Portal Read More »

Puerto Rico: Puerto Rico Issues 2026 W-2PR E-Filing Developer Guide

On 9 October 2026, the Puerto Rico Department of Treasury (Hacienda) published Publication 26-01, providing the official developer guide for Form 499R-2/W-2PR (Copy A) electronic filing requirements for Tax Year 2026. This publication establishes the technical specifications, record layouts, validation rules, and encryption standards that employers, payroll processors, and software developers must follow when submitting

Puerto Rico: Puerto Rico Issues 2026 W-2PR E-Filing Developer Guide Read More »

Brazil:Brazil Hosts IV Tax and Customs Law Congress on Taxation and Fairness

On 9 October 2026, the Receita Federal announced the IV Congress of Tax and Customs Law, scheduled for 14–16 October 2026 in Brasília. The event convenes tax authorities, judges, academics, and representatives from international organizations (OECD, WCO, CIAT) to discuss contemporary challenges in tax policy and customs administration. Key themes include the implementation of the

Brazil:Brazil Hosts IV Tax and Customs Law Congress on Taxation and Fairness Read More »

Colombia: Free Software Licenses to Non-Profits Not Tax-Deductible Donations

On 8 October 2026, DIAN released Oficio 016299 addressing the tax treatment of gratuitous professional services and temporary software licenses provided to Entidades sin Ánimo de Lucro (ESAL) operating under the Special Tax Regime (RTE). The tax authority concluded that such transactions do not qualify as donations for fiscal purposes because they lack the requisite

Colombia: Free Software Licenses to Non-Profits Not Tax-Deductible Donations Read More »

Chile: Chile-Mexico Tax Authorities Discuss Bilateral APAs

On 8 October 2026, Chile’s Internal Revenue Service (SII) and Mexico’s Tax Administration Service (SAT) held a technical working session focused on Bilateral Advance Pricing Agreements (APAs). This meeting underscores the commitment of both tax administrations to strengthen cooperation on transfer pricing matters, providing greater certainty for multinational enterprises operating between the two countries. The

Chile: Chile-Mexico Tax Authorities Discuss Bilateral APAs Read More »

Barbados: Barbados BRA Conducts Penny Test Verification for Tax Refunds

As of 8 October 2026, the Barbados Revenue Authority (BRA) has initiated a mandatory bank account verification exercise, commonly known as a “penny test,” for all taxpayers expecting refund payments from the Authority. This measure is part of the BRA’s enhanced fraud prevention and payment accuracy program, ensuring that refunds are deposited into valid, taxpayer‑controlled

Barbados: Barbados BRA Conducts Penny Test Verification for Tax Refunds Read More »

Ecuador: Ecuador NAF Tax Assistance Event Serves 44,000 Citizens in 2026

The Fourth National Meeting of Tax Support Centers (NAF) concluded on 8 October 2026, reporting attendance of over 44,000 citizens across Ecuador during the 2026 fiscal year. Organized by the SRI in collaboration with universities and professional associations, the NAF program provides free tax guidance to natural persons, microenterprises, and vulnerable groups. This edition focused

Ecuador: Ecuador NAF Tax Assistance Event Serves 44,000 Citizens in 2026 Read More »

Dominican Republic: Dominican Customs Launches Virtual Assistant for Taxpayer Guidance

On 7 October 2026, the Dominican Republic’s Directorate General of Customs (DGA) launched “Aldo,” a new virtual assistant designed to streamline access to customs information for citizens and taxpayers. This digital tool represents a significant step in the administration’s modernization agenda, aiming to reduce bureaucratic friction, improve compliance, and enhance the user experience for importers,

Dominican Republic: Dominican Customs Launches Virtual Assistant for Taxpayer Guidance Read More »

Peru: Peru Tax Debt Exceeds S/ 123 Billion, SUNAT Reports

On 7 October 2026, SUNAT Chief César Luna Victoria disclosed that the total tax debt owed by taxpayers to the Peruvian state has surpassed S/ 123 billion (approximately USD 33 billion). The announcement was made during a presentation to the Congressional Bicameral Budget Committee. This figure encompasses outstanding Income Tax, Value Added Tax (IGV), Excise

Peru: Peru Tax Debt Exceeds S/ 123 Billion, SUNAT Reports Read More »

Suriname: Suriname 2027 Budget Plan: Spending Cuts, Revenue Hikes to Cut Deficit

On 7 October 2026, the Government of Suriname unveiled its fiscal framework for the 2027 budget year, projecting revenues of SRD 70.1 billion against expenditures of SRD 80.9 billion, leaving a deficit of approximately SRD 10.8 billion. The announcement, made by the Cabinet of the President, outlines a dual-track approach to fiscal consolidation: strict expenditure

Suriname: Suriname 2027 Budget Plan: Spending Cuts, Revenue Hikes to Cut Deficit Read More »