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United States: Treasury Proposes Rules for Federal Scholarship Tax Credit

United States /

On 1 October 2026, the Department of the Treasury and the Internal Revenue Service released proposed regulations (REG-108945-26) implementing Section 25F of the Internal Revenue Code, establishing the Education Freedom Tax Credit—commonly referred to as the Federal Scholarship Tax Credit. This landmark provision creates the first federal tax credit incentivizing private contributions to qualified scholarship-granting

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Paraguay: MEF Paraguay Trains Auditors on Tax Systems SIARE, SICO, SIGEBYS

Paraguay /

On 1 October 2026, the Ministry of Economy and Finance (MEF) conducted a specialized training session for auditors of the General Comptroller’s Office (Contraloría General de la República) on the operation of three core financial management systems: SIARE (Integrated Tax Administration System), SICO (Integrated Accounting System), and SIGEBYS (Integrated Asset and Services Management System). This

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Uruguay: Uruguay Reduces IMESI Fuel Tax in Border Zones

Uruguay /

On 1 October 2026, the DGI issued the updated regulatory framework for the reduced Specific Internal Tax (IMESI) on gasoline sales in designated border zones. This regime, originally established by Law N° 18.834 and regulated by Decree 150/015, seeks to mitigate the competitive disadvantage faced by Uruguayan fuel stations near the borders with Argentina and

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Argentina: Argentina Tax Amnesty II: Significant Discrepancy Rules Defined

Argentina /

On 30 September 2026, the Argentine tax authority (ARCA) published detailed guidance on the implementation of the second phase of the Tax Amnesty regime (Inocencia Fiscal II), established under the 2026 Tax Reform. The resolution sets forth the specific quantitative thresholds and qualitative criteria used to determine the existence of a significant discrepancy between declared

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Argentina: Argentina Supreme Court Limits Tax Amnesty Statute Suspension

Argentina /

On 30 September 2026, the Argentine Supreme Court of Justice (CSJN) issued a landmark ruling interpreting Article 17 of Law 26.860, which governs the suspension of the statute of limitations for tax offenses during the 2024-2025 amnesty window. The Court held that the one-year general suspension of prescription periods applies exclusively to taxpayers who effectively

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Bolivia: Bolivia Unveils Tax Relief Results, Tax Administration 3.0 Advances

Bolivia /

On 30 September 2026, Bolivia’s National Tax Service (SIN) presented the results of the Alivio Tributario (Tax Relief) program and advances in the Tax Administration 3.0 modernization initiative at an international forum. The program, launched under Law No. 1448, aims to reduce tax burdens for compliant taxpayers and promote voluntary compliance through digital transformation. The

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Argentina: Argentina ARCA Updates Transfer Pricing & Foreign Trade Rules

Argentina /

On 30 September 2026, the Argentine Revenue and Customs Control Agency (ARCA) published Resolution General 5.582/2026, amending the regulatory framework for transfer pricing and foreign trade operations under Law 11.683 and the Income Tax Law. The reform, effective for fiscal years beginning on or after 1 January 2027, introduces a simplified compliance tier for small

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Uruguay：Uruguay Publishes VAT-Exempt Agricultural Machinery List 2026

Uruguay /

On 30 September 2026, the DGI released the annual updated nominal list of agricultural machinery and implements benefiting from VAT exemption under Resolution DGI N° 305/1979 and its complementary norms. This long-standing exemption aims to reduce the capital cost burden on the agricultural sector, a pillar of Uruguay’s export economy. The 2026 edition incorporates new

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Mexico: SAT and CNDH Sign Agreement to Implement e.firma Across Autonomous Body

Mexico /

On 30 September 2026, Mexico’s Tax Administration Service (SAT) and the National Human Rights Commission (CNDH) signed a collaboration agreement to implement the advanced electronic signature (e.firma) across all CNDH procedures. This initiative aligns with the federal government’s digital transformation strategy, aiming to streamline administrative processes, enhance legal certainty, and reduce paperwork for taxpayers and

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Brazil：Brazil Tax Authority Reports 1.21M Option Requests for Simples Nacional and IBS/CBS as of Sep 30

Brazil /

On 30 September 2026, the Brazilian Federal Revenue Service published the daily balance of option requests for the Simples Nacional and the regular IBS/CBS regimes. The cumulative totals reached 392,117 for Simples Nacional and 817,461 for the regular IBS/CBS regime, summing to over 1.2 million solicitations. This update is part of a continuous transparency effort

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