Americas

Uruguay: Uruguay DGI Launches Nationwide Audits on Sales Undervaluation

On 7 October 2026, Uruguay’s Directorate General of Taxation (DGI) announced the commencement of nationwide tax audit operations targeting compliance risks across all sectors. The initiative, framed as “acciones de gestión de cumplimiento,” focuses on three core areas: systematic underreporting of sales revenue (subvaluación de ventas), improper use of simplified tax regimes for small taxpayers,

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Argentina: Argentina Tax Amnesty II Risks on Personal Assets Tax

Published 7 October 2026, this doctrinal analysis by Errepar’s tax research unit examines a critical but underappreciated consequence of the sanctioned-but-unpromulgated Fiscal Clemency II (Law 27.950): its interaction with the Personal Assets Tax (Impuesto sobre los Bienes Personales – IBP). Under current IBP regulations (Title VI, Law 23.966), assets declared in a tax amnesty acquire

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Argentina: Traffic Directorate Sets New Fixed Fine Unit Value at ARS 2,165

On 7 October 2026, the Directorate of Traffic of Córdoba Province issued Resolution No. 48/2026, establishing the new value of the Fixed Fine Unit (Unidad Fija de Multa – UF) for infractions to Provincial Traffic Law No. 8560 (Consolidated Text 2004) at ARS 2,165.00 (two thousand one hundred sixty-five pesos). The resolution is based on

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Peru: Peru SUNAT Extends Tax Compliance Relief for Disaster-Affected Zones

On 7 October 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) announced ongoing measures to facilitate tax compliance for taxpayers whose fiscal domicile lies in zones declared under emergency due to natural disaster impacts. This initiative follows the government’s declaration of emergency zones and aims to prevent penalization of affected taxpayers who cannot

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Brazil:Brazil Tax Authority Updates Simples Nacional and IBS/CBS Option Requests Balance

On 7 October 2026, the Brazilian Federal Revenue Service (Receita Federal) published an updated balance of taxpayer requests to opt into the Simples Nacional regime and the regular IBS/CBS regimes under the ongoing consumption tax reform. The data reflects the cumulative number of solicitations received since the option period opened, providing transparency on adoption rates

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Paraguay: Paraguay MEF Leads Regional Dialogue on Fiscal Sustainability

On 7 October 2026, Paraguay’s Ministry of Economy and Finance (MEF) participated in the Regional Policy Dialogue on Multilevel Fiscal Coordination organized by the Inter-American Development Bank (IDB) in Buenos Aires. The event gathered representatives from 15 countries across Latin America, Europe, and Asia to exchange experiences on fiscal sustainability and institutional strengthening. The dialogue

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Brazil:Brazil Releases DeRE Technical Documentation Version 1.3.0 for IBS/CBS Compliance

On 7 October 2026, the Brazilian Federal Revenue Service released version 1.3.0 of the technical documentation for the DeRE (Escrituração Digital de Registros Especiais), the digital bookkeeping module for the new CBS and IBS regimes. This update includes revisions to the Orientation Manual, new transactional events, enhanced validation rules, and layout adjustments. The DeRE is

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United States: IRS Defines Right to Fair and Just Tax System Under Taxpayer Bill of Rights

On 7 October 2026, the Internal Revenue Service (IRS) released Tax Tip 2026-73 as part of its ongoing Taxpayer Bill of Rights series, specifically defining the right to a fair and just tax system. This right ensures that taxpayers can expect the tax system to consider facts and circumstances that may affect their underlying tax

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Argentina: Argentina Customs Agency Issues Operational Disposition at Río Gallegos Port

On 7 October 2026, the Agencia de Recaudación y Control Aduanero (ARCA) published Disposición 22/2026 through its Río Gallegos customs office in the Official Gazette. This administrative disposition establishes updated operational procedures for customs clearance and control activities at the strategic Río Gallegos port in Santa Cruz province. The measure falls under ARCA’s ongoing modernization

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Peru: Peru Tax Education Week Engages 980K Teachers, Students

On 6 October 2026, SUNAT launched the 2026 Tax Education Week, a nationwide initiative involving over 980,000 teachers and students across public and private educational institutions. The program, coordinated with the Ministry of Education, integrates tax citizenship modules into the curricula of primary and secondary schools. Activities include interactive workshops, digital games, and contests designed

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