With effect from Year of Assessment 2026, IRAS has amended the Spouse Relief and Spouse Relief (Disability) to include maintenance payments made by legally separated wives to their husbands under a court order or deed of separation. Previously, the relief was only available to husbands maintaining wives or to wives maintaining incapacitated husbands. The amendment
On 30 July 2026, a Gisborne couple was sentenced for tax fraud involving Working for Families (WFF) tax credits, Goods and Services Tax (GST), and income tax. The fraud likely entailed false declarations of family circumstances to obtain WFF entitlements, coupled with suppression of business income and manipulation of GST returns. Multi-tax fraud cases are
New Zealand: Gisborne Couple Sentenced for Tax Fraud Across GST, Income Tax, WFF Read More »
An Auckland mother of six has been sentenced to home detention after admitting to fraudulently claiming Working for Families Tax Credits (WFTC) to which she was not entitled. The case, revealed in a recent Inland Revenue media release, involved the deliberate submission of false information to the IR, resulting in the improper receipt of tax
Working for Families fraud ends in home detention in New Zealand Read More »
The State Revenue Committee (SRC) of the Republic of Kazakhstan has announced a series of technical works scheduled for 29 July 2026 aimed at modernising the electronic tax and customs platforms. The works include upgrading the server infrastructure, implementing new data‑validation algorithms, and integrating additional compliance modules to align with the Eurasian Economic Union’s regulatory
According to a press release issued on 1 July 2026, the State Taxation Administration (STA) disclosed the outcome of three high-profile investigations in which tax officials colluded with organized criminal networks to manipulate tax assessments, conceal illicit income and obstruct audit procedures. The investigations span evidence of internal collusion across several provinces and involve alleged
Mainland China: Tax Bureau Reveals Three Officials Colluding with Criminals Read More »
On 1 July 2026, the State Taxation Administration issued a statement reaffirming its strict enforcement posture following the disclosure of three recent investigations into tax personnel colluding with criminal entities. The announcement underscores a renewed commitment to zero-tolerance policies, emphasizing the recovery of illicit tax benefits, the imposition of severe administrative sanctions, and the reinforcement
Mainland China: Tax Authorities Reaffirm Zero Tolerance on Collusion Cases Read More »
On July 28, 2026, the State Council’s New Office convened a thematic press conference titled ‘Kick‑off of the 15th Five‑Year Plan,’ during which officials presented an overview of upcoming tax reforms under the upcoming five‑year economic blueprint. The conference outlined several key initiatives aimed at modernizing the tax system, boosting revenue neutrality, and supporting high‑quality
On 2026/07/28, the General Department of Taxation of Cambodia released a comprehensive overview of the tax system designed for Belt and Road Initiative (BRI) participating countries, as presented by the Academy for International Business Officials (AIBO). The document explains the structural alignment of tax rates, collection mechanisms, and compliance protocols that will govern cross‑border transactions
Cambodia: Tax Authority Publishes Belt and Road Framework (July 2026) Read More »
Penalty framework details 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 performance. For tax planning, please consult a qualified professional tax advisor or legal counsel. Source: Read
South Korea: Global Minimum Tax Reporting Obligation Penalty Framework Read More »
The regulation PER-8/PJ/2024 issued by the Director General of Taxes revises tax payment, refund, and overpayment procedures within the Coretax digital administration system. Effective from 28 July 2026, the amendment mandates electronic proof submission for all tax payments, requiring taxpayers to generate certified digital receipts through the official portal. It also establishes a standardized process
Indonesia: Dirjen Pajak Issues PER-8/PJ/2024 Regulation on Tax Payment Refund Read More »
