Americas

Colombia: Colombia E-Invoicing: How to Verify DIAN Validation via CUFE Code

On 26 October 2026, the DIAN published a step-by-step instructional guide for taxpayers to verify the validation status of electronic sales invoices using the Unique Electronic Invoice Code (CUFE). This initiative is part of the ongoing implementation of Resolution 000042 of 2020, which established the technical standards for electronic invoicing in Colombia. The CUFE, a

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Brazil: Brazil: Receita Federal Leads OECD Debate on Privacy Tech and AI in Tax Administration

On 26 October 2026, the Brazilian Federal Revenue (Receita Federal) organized and led a high-level debate at the OECD in Paris on privacy-enhancing technologies (PETs) and artificial intelligence applied to tax administration. The event brought together tax administrations, international organizations, and technology institutes to discuss how PETs (such as secure multi-party computation, homomorphic encryption, and

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Chile: Chile Tax Waiver Criteria for Conciliation Proceedings

On 23 October 2026, the SII published Resolution Exenta No. 145, which establishes general criteria for granting waivers of interest and penalties in extrajudicial conciliation or settlement proceedings (avenimiento) governed by Articles 132 bis and 132 ter of the Chilean Tax Code. The resolution provides a standardized framework for tax officials to evaluate waiver requests,

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Brazil:Brazil Simplifies Tax Reform for Nanoentrepreneurs and MEIs

On 23 October 2026, the Brazilian Federal Revenue Service (RFB) announced that Decree No. 13.140/2026 and CGSN Resolution No. 195/2026 have been published to simplify tax obligations under the ongoing Tax Reform for nanoentrepreneurs and Individual Microentrepreneurs (MEIs). The measures aim to reduce bureaucratic burdens, waive certain fiscal requirements, and facilitate compliance with the new

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Colombia: DIAN Reiterates E-Invoice Compliance for Tax Deductions

On 23 October 2026, Colombia’s National Tax and Customs Directorate (DIAN) released Oficio 017002 dated 28 September 2026, reiterating that electronic invoices used to support costs and deductions in corporate income tax returns must fully comply with statutory requirements to have fiscal validity. The ruling references Article 743 of the Tax Statute, which mandates that

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Argentina: Argentina Cordoba Launches SIRCIP Tax Collection System Phase One

On 23 October 2026, the Arbitration Commission of the Multilateral Agreement issued Disposition 12/2026, establishing the operational launch of the SIRCIP (Sistema Informático de Recaudación y Control e Información de Percepciones) system effective 1 December 2026. This disposition relates to General Resolutions 9/2025 and 3/2026 of the Arbitration Commission and Presidential Disposition 7/2026. The measure

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Argentina: Argentina Vaca Muerta Tax Rules: Qualification Before Contracting for Suppliers

On 23 October 2026, Errepar reported on a specialized briefing addressing tax and commercial compliance for small and medium enterprises seeking to supply major operators in the Vaca Muerta shale formation. Experts Jorge Arosteguy and Ricardo Chicolino detailed the dual scrutiny applied by tax authorities and commercial counterparties before any contract is signed. The session

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Argentina: Argentina ARCA Launches New Web App for Corporate Income Tax Filing

On 23 October 2026, the Federal Administration of Public Revenues (ARCA) published the official user manual for the new web-based application designed for Corporate Income Tax (Ganancias Personas Juridicas) declarations. The tool introduces real-time validations, simplified data upload workflows, and dynamic module adaptation based on taxpayer characteristics. This digital upgrade aims to reduce filing errors,

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Chile: Chile SII Updates Invoice and Dispatch Guide Requirements

On 23 October 2026, Chile’s Internal Revenue Service (SII) published Resolution No. 84 updating the technical standards for electronic invoices (Facturas Electrónicas) and electronic dispatch guides (Guías de Despacho Electrónicas). The resolution modifies Annex 2 of Resolution No. 40/2020 and introduces new mandatory data fields, validation rules, and formatting specifications aimed at improving traceability and

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United States: IRS Urges Year-Round Tax Planning to Simplify 2027 Filing Season

On October 23, 2026, the Internal Revenue Service (IRS) issued IR-2026-128, encouraging taxpayers to adopt proactive, year-round tax planning habits to avoid surprises during the 2027 filing season. The release emphasizes that consistent attention to withholding, estimated payments, and life-event adjustments can significantly reduce filing complexity and potential penalties. This guidance aligns with the IRS’s

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