Americas

Brazil:Brazil Tax Authority Reports 1.3M Total Option Requests for Simples Nacional and IBS/CBS

On 5 October 2026, the Brazilian Federal Revenue Service issued a daily balance update on the number of taxpayers opting for the Simples Nacional regime and the regular IBS/CBS regimes under the consumption tax reform. The cumulative figures reached 452,598 requests for Simples Nacional and 846,339 for the regular IBS/CBS regime, totaling nearly 1.3 million

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Bermuda: Bermuda Finance Ministry Releases Fiscal Performance Update

On 2 October 2026, the Government of Bermuda’s Ministry of Finance, led by Premier and Minister of Finance the Hon. E. David Burt, JP, MP, delivered a Ministerial Statement titled “Government Fiscal Performance Update.” This statement addresses the jurisdiction’s current fiscal position, including tax revenue collections, expenditure trends, and forward-looking budgetary projections critical for multinational

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Brazil:Brazil Tax Authority Updates Option Requests Balance: 1.28M Total for Simples and IBS/CBS

On 2 October 2026, the Brazilian Federal Revenue Service released another daily balance of option requests for the Simples Nacional and the regular IBS/CBS regimes. The figures stood at 441,825 requests for Simples Nacional and 840,516 for the regular IBS/CBS regime, bringing the cumulative total to approximately 1.28 million. This ongoing series of updates reflects

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Honduras: Honduras SAR Issues Communiqué 25-2026 on Tax Compliance

On 2 October 2026, the Honduran Tax Administration Service (Servicio de Administración de Rentas – SAR) issued Communiqué SAR-25-2026 as part of its ongoing series of official communications to the taxpayer community. SAR communicados serve as the primary vehicle for disseminating regulatory interpretations, procedural updates, deadline reminders, and compliance guidance to taxpayers, withholding agents, and

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Brazil:Brazil Launches Biometric Pilot at Friendship Bridge Customs for Traveler Flow

On 2 October 2026, the Brazilian Federal Revenue Service launched a pilot project using palm vein biometrics at the Friendship Bridge (Ponte Internacional da Amizade) customs facility, one of Brazil’s busiest land border crossings with Paraguay. The initiative aims to accelerate traveler processing, enhance risk management through reliable identity verification, and strengthen customs control. The

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Argentina: Argentina Tax Amnesty: Adherence Numbers and Simplified Declaration Deadline

As of 2 October 2026, the Argentine Tax Administration (AFIP) has published updated statistics on the “Fiscal Innocence” regime, a tax regularization program designed to encourage voluntary disclosure of undeclared assets. The report details the number of taxpayers who have adhered to the regime and outlines the final deadline for submitting the simplified sworn declaration

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Brazil:Brazil Publishes First Q&A on CSLL Additional for Pillar Two Compliance

On 2 October 2026, the Brazilian Federal Revenue Service published the first edition of the Questions and Answers (Perguntas e Respostas) guide for the Additional CSLL (Contribuição Social sobre o Lucro Líquido), which implements the OECD Pillar Two Global Anti-Base Erosion (GloBE) rules in Brazil. The guide systematically addresses the application of Law 15.079/2024 and

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Argentina: Argentina Income Tax 2026: Pensioner Changes and Claim Updates

On 2 October 2026, the Argentine Congress enacted amendments to the Income Tax Law (Ley de Impuesto a las Ganancias) affecting retirees and pensioners for the 2026 fiscal year. The changes modify the non-taxable minimum (mínimo no imponible), adjust deduction thresholds for medical expenses, and introduce a streamlined process for taxpayers who have previously filed

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Argentina: Argentina OECD Compliance: Quirno Signals Alignment with Global Tax Rules

During the IDEA Colloquium on 2 October 2026, Finance Secretary Pablo Quirno affirmed Argentina’s commitment to aligning its tax framework with OECD standards, stating “we have to play by the world’s rules.” This declaration signals accelerated implementation of BEPS Action Items, including Country-by-Country Reporting (CbCR), mandatory disclosure rules (MDR), and the Global Anti-Base Erosion (GloBE)

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Chile: Chile SII Sets 2027 Tax Filing Deadlines in Resolution 135

On 2 October 2026, the Chilean Internal Revenue Service (SII) issued Resolution Exenta No. 135, establishing the due dates for the presentation of sworn declarations (declaraciones juradas) for the 2027 tax year. This annual resolution is a critical compliance milestone for all Chilean taxpayers, tax advisors, and software providers, as it defines the statutory deadlines

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