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Asia Pacific

Mainland China: China Seeks Public Comments on Draft Non-Resident Enterprise Tax Rules

Mainland China /

On 30 October 2026, the State Administration of Taxation (SAT) published the draft “Management Measures for Non-Resident Enterprise Income Tax (Consultation Draft)” for public comment. The draft aims to clarify the criteria for identifying institutions and premises of non-resident enterprises in China, standardize the allocation of income and expenses, and strengthen administration of China-sourced income.

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Taiwan: Taiwan Business Vehicle License Tax Deadline Extended to Nov 2

Taiwan /

On 30 October 2026, the Taxation Administration of Taiwan’s Ministry of Finance issued a press release confirming the payment deadline for the second period of the 2026 Business Vehicle License Tax. Under the Vehicle License Tax Act, commercial vehicles are subject to two annual payment periods. The second period typically runs from 1 October to

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Kazakhstan: Kazakhstan SRC Reports 9-Month Results, Sets Transformation Priorities

Kazakhstan /

On 30 October 2026, the State Revenue Committee (SRC) of Kazakhstan released a comprehensive summary of its operational results for the first nine months of 2026, alongside a strategic roadmap for institutional transformation. The announcement underscores the government’s commitment to modernizing tax administration through digitalization, risk-based compliance, and enhanced taxpayer services. The report highlights revenue

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Taiwan: Taiwan Gift Tax Exemption: Annual Usage Rules Clarified

Taiwan /

On 30 October 2026, the National Taxation Bureau of Taipei (NTBT) issued a press release clarifying the proper application of the annual gift tax exemption under Article 17 of the Gift Tax Act. The guidance addresses common misconceptions regarding the “per year” calculation period, emphasizing that the exemption resets each calendar year (January 1 to

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Kazakhstan: Kazakhstan SRC Engages Business on Tax, Customs Administration Development

Kazakhstan /

On 30 October 2026, the State Revenue Committee (SRC) convened a high-level meeting with representatives of the business community to discuss the future development of tax and customs administration in Kazakhstan. The dialogue forms part of the SRC’s ongoing stakeholder engagement strategy to ensure that regulatory reforms reflect practical realities faced by taxpayers. Discussions centered

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Kazakhstan: Kazakhstan Hosts OECD Mission on Confidentiality, Data Safeguards

Kazakhstan /

From 28 to 30 October 2026, Kazakhstan hosted a delegation from the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes to conduct a peer review mission focused on the confidentiality and data safeguards framework governing automatic exchange of financial account information (AEOI) and country-by-country reporting (CbCR). The mission evaluated Kazakhstan’s legal

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Kazakhstan: Kazakhstan Issues Transfer Pricing Guidance for Multinational Enterprises

Kazakhstan /

On 30 October 2026, the State Revenue Committee (SRC) published updated methodological guidance on transfer pricing compliance, addressing documentation requirements, comparable selection criteria, and advance pricing agreement (APA) procedures for multinational enterprises (MNEs) operating in Kazakhstan. The guidance clarifies the application of the arm’s length principle in line with OECD Transfer Pricing Guidelines and the

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Taiwan: Taiwan Gift Tax Exemption: Annual Usage Rules Clarified

Taiwan /

On 30 October 2026, the Taiwan Ministry of Finance (MOF) issued a clarifying announcement regarding the application of the annual gift tax exemption under Article 17 of the Gift Tax Act. The guidance addresses widespread confusion among taxpayers about the “per year” calculation period for the NT$2.44 million annual exemption (2026 amount). The MOF confirms

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Taiwan: Taiwan Vehicle License Tax: Business Payment Deadline Nov 2

Taiwan /

The Ministry of Finance announced on 30 October 2026 that the payment deadline for the second half of 2026 (Year 115) business-use vehicle license tax is 2 November 2026. This deadline applies to all vehicles registered for commercial or business purposes, including trucks, buses, taxis, and rental cars. The tax is calculated based on vehicle

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Australia: ATO Seeks Feedback on Draft Payday Super Assessment Guidance

Australia /

The ATO has opened public consultation on 30 October 2026 for draft Practical Compliance Guideline PS LA 2026/D4, which sets out the Commissioner’s approach to assessing superannuation guarantee (SG) liabilities under the new “Payday Super” regime. The Payday Super measure, legislated to commence from 1 July 2026, requires employers to pay SG contributions at the

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