Americas

Paraguay: DNIT Shuts Down Asunción Nightclub for Repeated Tax Violations

On 6 October 2026, the DNIT imposed a three-day suspension on a well-known nightlife venue in Asunción for recurring non-compliance with the obligation to issue and deliver sales receipts (comprobantes de venta). The establishment, dedicated to food and beverage services, had been previously warned. The action was executed by the Jeroviaha coordination unit, which focuses

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Chile: Chile SII Approves Collaboration Agreement with Tax Law Institute

On 6 October 2026, the Chilean Internal Revenue Service (SII) issued Exempt Resolution No. 138 approving a collaboration agreement between the SII and the Chilean Institute of Tax Law (Instituto Chileno de Derecho Tributario). This partnership aims to strengthen technical cooperation, promote academic research on tax legislation, and facilitate joint training programs for tax officials

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Peru: Peru Tax Revenue Grows 18.3% in September, SUNAT Announces

On 6 October 2026, SUNAT reported that net central government tax revenue (after refunds) reached S/ 16,225 million in September 2026, representing a real year-on-year growth of 18.3%. This marks the continuation of a sustained positive trend observed throughout 2026. The growth was driven by robust collections from Income Tax (Impuesto a la Renta), particularly

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Chile: Chile SII Grants API Access for Business Start-Up Registration

On 6 October 2026, the Chilean Internal Revenue Service (SII) issued Exempt Resolution No. 137 granting a specific institution access to the Application Programming Interface (API) for the “Start of Activities” (Inicio de Actividades) process. This authorization enables the institution to act as an authorized intermediary, allowing taxpayers to initiate their business registration electronically through

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Dominican Republic: DGII Opens Digital Forum for General Tax Rule Discussion

On 6 October 2026, the Dominican Republic’s Directorate General of Internal Taxes (DGII) officially published Aviso 15-26, announcing the opening of a digital forum for public discussion of a proposed General Norm (Norma General). This regulatory consultation mechanism represents a continuation of the tax administration’s commitment to participatory governance and transparent rulemaking, aligned with OECD

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Chile: Chile SII Grants API Access for Business Start-Up Registration to Additional Entity

On 6 October 2026, the Chilean Internal Revenue Service (SII) published Exempt Resolution No. 136, granting a second institution access to the Application Programming Interface (API) for the “Start of Activities” (Inicio de Actividades) process on the same day as Resolution No. 137. This dual authorization demonstrates the SII’s commitment to broadening the ecosystem of

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Peru: 980K Teachers, Students Drive Tax Formalization in Education Week

On 6 October 2026, SUNAT reported that over 980,000 teachers and students participated in the “Tax Education Week 2026,” a nationwide campaign designed to promote tax formalization and civic awareness of fiscal responsibilities. The initiative, coordinated with the Ministry of Education, included virtual workshops, interactive games, and curriculum modules covering topics such as electronic invoicing,

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Peru: Peru Tax Revenue Grows 18.3% in September, SUNAT Reports

On 6 October 2026, SUNAT announced that tax revenue collection in September 2026 grew by 18.3% year-on-year, continuing a positive trend that began in June 2024. The September intake reached a historic high for the month, driven by strong performances in income tax advance payments, VAT on domestic consumption, and customs duties on imports. The

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Peru: Peru SUNAT Launches Electronic Claims Filing System for Tax Disputes

On 6 October 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) officially launched the Electronic Claims File (Expediente Electrónico de Reclamación – EER), a new digital platform allowing taxpayers to file claims appeals virtually through the SUNAT Operaciones en Línea (SOL) portal. This measure aims to modernize tax dispute resolution, reduce paper-based processing,

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Argentina: Argentina Capital Markets Reform Targets Warrants and SME Financing

On 6 October 2026, the Ministry of Economy submitted Bill 4.892/2026 to Congress, proposing a comprehensive overhaul of the Capital Markets Law (Law 26.831) to enhance SME access to financing through securitization and collateral innovation. The draft legislation introduces three tax-relevant mechanisms: (1) a new “Warrant Electrónico” regime allowing digital warehouse receipts to serve as

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