Americas

Uruguay: Uruguay MP Queries Decree 163/020 and Law 20.446 Art. 648

On 14 September 2026, the Ministry of Economy and Finance released a formal response to a parliamentary request for information submitted by Representative Gustavo Salle Lorier. The inquiry, grounded in Article 118 of the Constitution and Law No. 17.673 on legislative oversight, sought detailed clarification on the current status, implementation, and effects of Decree No.

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Chile: Chile SII Denies API Access to Institution for Business Registration

On 14 September 2026, Exempt Resolution No. 125 formally denies a specific institution access to the “Inicio de Actividades” API. This decision, issued by the Subdirectorate of Taxpayer Assistance, reflects the SII’s gatekeeping role over digital interfaces that interact with the tax registry. The denial may relate to security, data governance, or eligibility criteria not

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Colombia: VAT Credit Allowed for Trust Assets in Productive Fixed Assets

Through Concept 013944 of 2026, issued on 14 September 2026, DIAN clarified that in a mercantile trust (fiducia mercantil), the trustor (fideicomitente) who is also a beneficiary (beneficiario) may claim the VAT discount (descuento tributario del IVA) paid on the acquisition of productive fixed real assets (activos fijos reales productivos) transferred to the trust. This

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Dominican Republic: Dominican Republic Expands Tax Scoring to 200,000 SMEs

On 14 September 2026, the Directorate General of Internal Taxes (DGII) announced a significant expansion of its Tax Scoring program, extending risk-based compliance assessments to more than 200,000 small and medium-sized enterprises (SMEs) across the Dominican Republic. This initiative, authorized under General Norm 07-2021 and subsequent resolutions, leverages advanced data analytics and cross-referencing of fiscal

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Bolivia: Bolivia Updates Fixed Agricultural Hectare Rates for 2025 Regime

On 12 September 2026, Bolivia’s National Tax Service (Servicio de Impuestos Nacionales) announced the annual update of fixed hectare rates for the Unified Agricultural Regime (Régimen Agropecuario Unificado) applicable to the 2025 fiscal year. This regime provides a simplified tax option for agricultural producers, replacing standard income tax with fixed per-hectare payments. The updated rates

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Bolivia:Bolivia Customs Advances Foreign Trade Modernization via VUCE

On 11 September 2026, the National Customs Authority (Aduana Nacional) announced a strategic prioritization of the Single Window for Foreign Trade (Ventanilla Única de Comercio Exterior – VUCE) as the cornerstone of its modernization agenda. The VUCE platform integrates all regulatory agencies involved in import, export, and transit procedures into a single digital portal, enabling

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Peru: Peru SUNAT Projects 214 Billion Soles Tax Revenue for 2027

On 11 September 2026, the National Superintendency of Customs and Tax Administration (SUNAT) projected that tax revenue for fiscal year 2027 will exceed 214 billion Peruvian soles. The announcement was made by SUNAT Superintendent César Luna Victoria during his presentation before the Bicameral Commission on Budget and General Account of the Republic of Congress. This

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Chile: Chile SII Sets UF Value for Credit Operations Sep 10-Oct 9 2026

On 11 September 2026, Chile’s Servicio de Impuestos Internos (SII) issued Circular No. 38, establishing the value of the Unidad de Fomento (UF) for money credit operations covering the period from 10 September 2026 to 9 October 2026, inclusive. The UF is a inflation-adjusted monetary unit widely used in Chilean tax, financial, and contractual contexts

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Peru: Peru SUNAT Projects 214 Billion Soles Tax Collection for 2027

On 11 September 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) released Press Release No. 054-2026 projecting tax collection exceeding 214 billion soles for fiscal year 2027. This forecast reflects the administration’s confidence in sustained revenue growth driven by enhanced compliance measures, digital transformation of tax administration, and macroeconomic recovery. The projection aligns

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