Americas

Costa Rica: Costa Rica Tax Authority Boosts Finances via Anti-Evasion Fight

On 12 August 2026, the Costa Rican Ministry of Finance (Ministerio de Hacienda) released an official report (CP41-CIFRAS_A_JUNIO_2026) demonstrating that intensified efforts against tax evasion and smuggling have significantly strengthened public finances. The publication presents cumulative figures through June 2026, highlighting the direct correlation between enforcement actions and improved fiscal outcomes. The report underscores the

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Brazil: CGSN Updates Brazil’s Simplified Tax Regime

CGSN issues amendments harmonizing Simplified National Regime with Consumption Tax Reform establishing unified revenue threshold and digital compliance protocols. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for

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United States: Treasury and IRS Release Guidance on Retirement Plan Rollovers under 2.0

The Department of the Treasury and the Internal Revenue Service have jointly released official guidance designed to simplify and standardize the rollover process between various retirement plans and individual retirement accounts (IRAs). This guidance implements provisions of the SECURE 2.0 Act, specifically Section 324, which mandates clearer procedural steps and standardized sample forms for direct

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Peru: SUNAT Maintenance Disables IQBF SOL Services and Inquiries August 12-13

SUNAT has announced a brief overnight maintenance window on August 12 from 00:00 to 02:00 during which the IQBF SUNAT Operaciones en Línea SOL applicatives and associated query and report functions will be temporarily unavailable. The maintenance is part of scheduled system optimization efforts to enhance platform performance data integrity and security protocols for digital

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United States: IRS Treasury Guidance on Retirement Plan Rollovers Per SECURE 2.0 Act Section 324

On 12 August 2026, the Department of the Treasury and the Internal Revenue Service officially published IR-2026-91, providing interim guidance designed to simplify and standardize the rollover process for retirement plan participants and individual retirement account holders, as mandated by Section 324 of the Setting Every Community Up for Retirement Enhancement (SECURE) 2.0 Act. This

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Bolivia: Additional Deadline for Recording Purchases and Sales for July 2026 Period

Published on 2026/08/12, this press release announces an extension of the deadline for recording purchases and sales for the July 2026 tax period. The extension, which adds five additional days to the standard reporting window, is intended to accommodate taxpayers who experienced difficulties in obtaining supporting documentation due to recent logistical disruptions. The measure is

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United States: Annual Heavy Highway Vehicle Use Tax Filing Deadlines Explained for Owners

As of 11 August 2026, the IRS issued Tax Tip 2026-62 to inform owners and operators of heavy highway vehicles about the annual Form 2290 filing requirements for the Heavy Highway Vehicle Use Tax (HVUT). The tip clarifies that the tax is due for vehicles with a taxable gross weight of 55,000 pounds or more

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Bolivia: SIN Bolivia Implements Two-Factor Authentication Aligned with Global Cybersecurity Standards

In an official directive issued on 5 August 2026, the Bolivian Servicio de Impuestos Nacionales (SIN) mandated the universal deployment of two-factor authentication (2FA) across all its digital tax platforms, aligning its cybersecurity protocols with the global standards established by the OECD Guidelines on the Security of Internet-Information Systems and the International Telecommunication Union ITU

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Costa Rica: Costa Rica Customs Launches Electronic Auction for Seized Goods

On 11 August 2026, the National Customs Service (Servicio Nacional de Aduanas) announced the launch of an electronic auction for seized merchandise to be held during August 2026. This initiative modernizes the disposal of confiscated goods, replacing traditional physical auctions with a transparent, accessible digital platform. The move aligns with the broader “Aduana Fácil” strategy

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Peru: SUNAT Auctions 70 Seized Properties Valued Over PEN 10 Million

On 11 August 2026, SUNAT announced the third public auction of 2026 for 70 seized real estate assets—including land, houses, apartments, and commercial premises—with a combined appraisal value exceeding PEN 10 million (approximately USD 2.7 million). The auction sessions are scheduled for 25 and 27 August 2026 in Lima, conducted under the General Customs Law

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