Americas

Belize: Belize Defines Revenue Authority Structure for Tax Reform

On September 4, 2026, the Ministry of Finance (MoF) and the Belize Tax Service Department (BTSD) issued a joint press release clarifying the purpose and structure of the proposed Belize Revenue Authority (BRA). This announcement comes as part of the Government of Belize’s ongoing efforts to modernize tax administration, enhance revenue collection, and improve taxpayer

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Bolivia: Bolivia Tax Agency Joins La Paz Expo for Simpler Administration

On 4 September 2026, the National Tax Service (SIN) participated in the La Paz Expo trade fair under the theme “A Simpler and Closer Administration.” The event featured dedicated booths where taxpayers could receive personalised assistance on electronic invoicing, tax payment plans, and digital services. Senior officials emphasised the agency’s commitment to reducing bureaucratic hurdles

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Chile: Chile SII Implements New E-Invoicing Validation Rules for Tax Documents

On 4 September 2026, the Chilean Internal Revenue Service (SII) published Exempt Resolution No. 121 implementing new validation requirements for electronic tax document files used in e-invoicing processes. The measure aims to strengthen the integrity of electronic invoicing by enforcing stricter technical controls on XML file structures, digital signatures, and data schemas. The resolution takes

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

On 4 September 2026, Exempt Resolution No. 120 grants an unspecified institution access to the “Inicio de Actividades” API. This interface allows authorized entities to programmatically initiate business registration processes with the SII. The Subdirectorate of Taxpayer Assistance manages these access grants to expand digital service channels while maintaining security. Key Takeaways Digital Onboarding: The

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Bolivia: Bolivia Eliminates Extra Reporting for Hotel Sector Tax Compliance

On 4 September 2026, the National Tax Service announced the elimination of additional information reporting requirements for the hotel sector, simplifying tax compliance for hotels, hostels, and lodging establishments. Previously, the sector was required to submit supplementary reports detailing occupancy rates, room revenues, and guest demographics beyond standard VAT and income tax filings. The removal

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Colombia: Colombia DIAN Launches Final 2026 Tax Culture Course with SENA

On 4 September 2026, Colombia’s National Tax and Customs Directorate (DIAN) announced the fifth and final edition of its annual “Tax Culture in Colombia” certification course for 2026, organized jointly with the National Learning Service (SENA). The program runs from 6 to 9 October 2026 and offers two schedule options to accommodate working professionals. This

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Uruguay: Uruguay DGI Publishes 2022-2025 Tax Expenditure Report

On 4 September 2026, Uruguay’s Directorate General of Taxation (DGI) published the Tax Expenditure Report covering fiscal years 2022 through 2025. This comprehensive report provides transparency on revenue forgone due to tax incentives, exemptions, and preferential regimes. Accompanying the report, the DGI released an Inventory of Tax Expenditures in electronic spreadsheet format to facilitate public

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Uruguay: Uruguay DGI Publishes 2022-2025 Tax Expenditure Report

On 4 September 2026, Uruguay’s Directorate General of Taxation (DGI) published the Tax Expenditure Report covering fiscal years 2022 through 2025. This comprehensive report provides transparency on revenue forgone due to tax incentives, exemptions, and preferential regimes. Accompanying the report, the DGI released an Inventory of Tax Expenditures in electronic spreadsheet format to facilitate public

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Argentina: Córdoba Enacts Law 11137 Creating Family Debt Relief and Reorganization Program

On 4 September 2026, the Province of Córdoba enacted Law No. 11,137, creating the “Provincial Family Debt Relief and Reorganization Program” (Programa Provincial de Alivio y Reordenamiento del Endeudamiento Familiar). The law aims to assist Córdoba families facing difficulties meeting financial obligations due to the national economic context. It establishes a framework for debt restructuring

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Uruguay: Uruguay DGI Issues Guide on Limited Partnership Dissolution

On 4 September 2026, Uruguay’s Dirección General Impositiva (DGI) published an official procedural guide detailing the formal obligations for communicating the dissolution and liquidation of sociedades en comandita por acciones (limited partnerships by shares) to the tax administration. This guide operates under the framework of the Texto Ordenado 2023 (TO 2023) and establishes the standardized

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