Asia Pacific

Indonesia: Indonesia Coretax Replaces Delta Scheme with New Replace Scheme Effective Oct 2026

Effective 1 October 2026, the Indonesian DGT officially retired the legacy “Delta” data submission scheme and mandated the adoption of the “Replace” scheme under PER-12/PJ/2026. This technical overhaul within the Coretax platform fundamentally changes how taxpayers submit periodic tax returns (SPT Masa) and annual returns (SPT Tahunan). The Replace scheme requires full dataset replacement for

Indonesia: Indonesia Coretax Replaces Delta Scheme with New Replace Scheme Effective Oct 2026 Read More »

Indonesia: Serang Timur Tax Office Delivers Tax Education to UMKM via BDS

On 30 September 2026, KPP Pratama Serang Timur, Banten, deployed its Business Development Services (BDS) team to deliver targeted tax education for Micro, Small, and Medium Enterprises (UMKM) in Serang Regency. The program operates under DJP Strategic Initiative 2025-2029 to integrate tax compliance into UMKM capacity building, coordinated with the Ministry of Cooperatives and SMEs.

Indonesia: Serang Timur Tax Office Delivers Tax Education to UMKM via BDS Read More »

Indonesia: Takalar Tax Office Conducts Tax Goes to School at Junior High

On 30 September 2026, the Takalar Tax Office (KPP Pratama Takalar), South Sulawesi, executed a “Tax Goes to School” session at SMPN 1 Takalar, engaging 120 eighth-grade students. This early-intervention program, mandated by DJP Circular Letter SE-02/PJ/2025, introduces basic tax concepts through interactive games, animated videos, and a mock “Tax Ceremony” where students role-play as

Indonesia: Takalar Tax Office Conducts Tax Goes to School at Junior High Read More »

Taiwan: Taiwan Tax Enforcement: Third-Party Debt Seizure Obligations

On 30 September 2026, the Taipei National Tax Bureau issued a stern reminder regarding the Administrative Execution Act provisions allowing tax authorities to seize a delinquent taxpayer’s claims against third parties (garnishment). When the Administrative Enforcement Agency serves a transfer order on a third-party debtor (e.g., a bank, tenant, or business counterparty), that third party

Taiwan: Taiwan Tax Enforcement: Third-Party Debt Seizure Obligations Read More »

Indonesia: Banten Tax Office Promotes Disability-Inclusive Services at Deaf Week

On 30 September 2026, Kanwil DJP Banten participated in the 2026 International Week of the Deaf (Pekan Tuli Internasional) exhibition in Serang, showcasing its disability-inclusive tax service innovations. This aligns with Law No. 8/2016 on Persons with Disabilities and DJP Director General Regulation PER-03/PJ/2024 on Accessible Tax Services. The office demonstrated sign language interpretation via

Indonesia: Banten Tax Office Promotes Disability-Inclusive Services at Deaf Week Read More »

Singapore: Singapore IRAS Revises GST Motor Vehicle Input Tax Guidance

IRAS published significant improvements to its ‘Motor Vehicles Expenses’ GST input tax guide on 30 September 2026. The page has been restructured to clearly distinguish between prohibited input tax claims on ‘motor cars’ (as defined under the GST (Motor Car) Regulations) and allowable claims on commercial vehicles, motorcycles, and hired vehicles. The update incorporates the

Singapore: Singapore IRAS Revises GST Motor Vehicle Input Tax Guidance Read More »

Bangladesh:Seniority List of Assistant Revenue Officers Published (No. 654)

On 30 September 2026, the NBR published seniority list number 654 for Assistant Revenue Officers. This list determines promotion eligibility, posting priority, and other service matters for the concerned cadre. Key Takeaways Career Impact: Seniority position directly influences promotion prospects and transfer considerations. Objection Window: Officers may file objections within a specified period if they

Bangladesh:Seniority List of Assistant Revenue Officers Published (No. 654) Read More »

India:India Approves Tax Exemption for Jai Research Foundation under Section 45

On 30 September 2026, the CBDT issued Notification No. 132/2026-CBDT (SO 5353(E)) granting exemption under Section 45(3)(a)(i) read with Section 45(4)(b) of the Income Tax Act, 2025 to Jai Research Foundation, Valsad, Gujarat. This notification confers tax-exempt status on the institution’s income, subject to conditions prescribed under the Act and Rules. The approval follows scrutiny

India:India Approves Tax Exemption for Jai Research Foundation under Section 45 Read More »

Singapore: Singapore IRAS Enhances GST Record-Keeping Requirements Guide

On 30 September 2026, IRAS upgraded its ‘Keeping Records’ page under GST basics, reorganizing content to follow a logical lifecycle from invoice issuance to digital archiving. The enhanced guide emphasizes the mandatory 5-year retention period for both physical and electronic records, as stipulated in Regulation 51 of the GST (General) Regulations. It provides explicit standards

Singapore: Singapore IRAS Enhances GST Record-Keeping Requirements Guide Read More »