Americas

United States: IRS Guidance: Third-Party Authorization Rules for Taxpayer Representation

On August 27, 2026, the Internal Revenue Service (IRS) released Tax Tip 2026-66 detailing the procedures and legal framework governing third-party authorizations for federal tax matters. This guidance clarifies how taxpayers can formally designate a representative—such as a certified public accountant, attorney, enrolled agent, or trusted family member—to interact with the IRS on their behalf.

United States: IRS Guidance: Third-Party Authorization Rules for Taxpayer Representation Read More »

Dominican Republic: DGII Requires Electronic Invoicing for Large/Medium Taxpayers from Nov2026

As of August 26, 2026, the Dirección General de Impuestos Internos (DGII) of the Dominican Republic announced that, effective November 1, 2026, only electronic invoices will be permitted for large and medium taxpayers. This measure stems from Resolution No. DGII-2026-045, which amends the Electronic Invoicing Regulation under Law 11-92 on the National Tax System. The

Dominican Republic: DGII Requires Electronic Invoicing for Large/Medium Taxpayers from Nov2026 Read More »

United States: IRS Urges Extension Filers to Use Free File Before Oct. 15 Deadline

In News Release IR-2026-101 dated August 26, 2026, the Internal Revenue Service reminded taxpayers who secured a filing extension for their 2025 federal income tax returns that the IRS Free File program remains available through the October 15, 2026 extended deadline. This public awareness effort targets the estimated 19 million extension filers who traditionally wait

United States: IRS Urges Extension Filers to Use Free File Before Oct. 15 Deadline Read More »

Jamaica: Jamaica TAJ Opens Eight Offices Saturday for Month-End Tax Filing

On 26 August 2026, Tax Administration Jamaica (TAJ) announced that select tax offices across the island will open on Saturday, 29 August 2026, from 10:00 a.m. to 2:00 p.m., as part of its recurring month-end Saturday service initiative. The participating offices—St. Andrew (Constant Spring), Lucea (Hanover), Falmouth (Trelawny), Montego Bay (St. James), Mandeville (Manchester), St.

Jamaica: Jamaica TAJ Opens Eight Offices Saturday for Month-End Tax Filing Read More »

Dominican Republic: Dominican Tax Authority Mandates E-Invoicing for Large, Medium Firms

On 26 August 2026, the Dominican Republic’s Directorate General of Internal Taxes (DGII) issued Aviso 14-26, mandating the exclusive issuance of electronic tax receipts (e-CF) for large local taxpayers (Grandes Contribuyentes Locales) and medium-sized taxpayers (Medianos Contribuyentes). This measure accelerates the country’s digital tax transformation under Law 32-23 on Electronic Invoicing and its regulatory decree

Dominican Republic: Dominican Tax Authority Mandates E-Invoicing for Large, Medium Firms Read More »

Dominican Republic: DGII Requires E-Invoicing for Large, Medium Taxpayers from Nov

On 26 August 2026, the Dominican Republic’s General Directorate of Internal Taxes (DGII) announced that large establishments and medium-sized taxpayers must exclusively issue electronic invoices (e-CF) starting November 2026. This mandate extends the existing e-invoicing framework under Norm 07-19 and Law 32-23, aiming to enhance fiscal control, reduce evasion, and modernize tax administration. The regulation

Dominican Republic: DGII Requires E-Invoicing for Large, Medium Taxpayers from Nov Read More »

Colombia: DIAN Extends Suspension of Tax Terms for Pereira, Buenaventura and Tuluá After Earthquake

On 26 August 2026, DIAN announced the prolongation of the suspension of tax-related terms for the sectional offices of Pereira, Buenaventura and Tuluá, following the seismic events that affected these regions. The suspension, originally established by Resolution No. 012017 of 13 August 2026, is extended to provide continued relief to taxpayers unable to meet filing

Colombia: DIAN Extends Suspension of Tax Terms for Pereira, Buenaventura and Tuluá After Earthquake Read More »

Jamaica: Jamaica TAJ Opens Select Tax Offices Saturday Aug 29

On 26 August 2026, Tax Administration Jamaica (TAJ) announced that select tax offices across the island would open on Saturday, 29 August 2026, from 10:00 a.m. to 2:00 p.m., as part of its monthly extended-hours initiative to accommodate taxpayers during the peak month-end filing period. The participating offices include St. Andrew (Constant Spring), Lucea, Falmouth,

Jamaica: Jamaica TAJ Opens Select Tax Offices Saturday Aug 29 Read More »

Puerto Rico: Puerto Rico Issues Refund Rules for Nonresident Property Sales

On 26 August 2026, the Puerto Rico Department of Treasury (Hacienda) released official guidance detailing the requirements for nonresident individuals to request a refund of amounts withheld at source on the sale of real property located in Puerto Rico. The publication addresses the withholding obligations under Section 1062.08 of the Puerto Rico Internal Revenue Code

Puerto Rico: Puerto Rico Issues Refund Rules for Nonresident Property Sales Read More »

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

On 26 August 2026, Exempt Resolution No. 108 grants an institution access to the “Inicio de Actividades” API. This continues the SII’s program to expand digital channels for business registration through authorized intermediaries. The Subdirectorate of Taxpayer Assistance manages the vetting and onboarding process. Key Takeaways Growing API Ecosystem: Multiple institutions now connect, fostering competition

Chile: Chile SII Grants API Access for Business Registration to Another Institution Read More »