On 28 September 2026, the STA published an expert interview clarifying the legal repercussions for enterprises and individuals involved in export tax rebate fraud. The expert, a senior prosecutor specializing in tax crimes, explained that under Article 204 of the Criminal Law and the Administrative Penalty Law, fraudulent export rebate schemes attract a “dual-track” liability:
This detailed case study, published on 28 September 2026, dissects the Linyi Qunce International Trade Co., Ltd. fraud, revealing how the enterprise exploited the gap between customs declaration and tax refund verification timelines. The company declared high-refund-rate goods (e.g., certain machinery parts at 13%) while actually exporting low-rate goods (e.g., raw materials at 9%). To
On 28 September 2026, the Inspection Bureau of the Hebi Municipal Tax Bureau, Henan Province, jointly with public security, concluded the investigation of Henan Aimani Seasoning Food Co., Ltd. for fraudulent export tax refunds. The company, a shell entity with no actual production facility, no export license, and minimal staff, fabricated a complete export chain:
Mainland China: Henan Hebi Tax Police Dismantle Shell Company Export Fraud Network Read More »
Released on 28 September 2026, this investigative expose reveals the sophisticated corporate architecture behind the Henan Aimani Seasoning Food Co., Ltd. fraud. The controller established a web of over ten interrelated companies across multiple provinces, each playing a designated role: some acted as “invoice issuers” (开票公司), others as “export declarants” (报关公司), and others as “fund
Mainland China: Henan Export Fraud Anatomy: Layered Shell Companies and Invoice Rings Read More »
On 28 September 2026, the First Inspection Bureau of the Xiaogan Municipal Tax Bureau, Hubei Province, announced the conclusion of the Hubei Ruiao Electronic Technology Co., Ltd. export tax refund fraud case. The enterprise, a shell company with no genuine export business, obtained fraudulent refunds by fabricating the entire export process. Critically, the investigation revealed
This companion piece, published on 28 September 2026, provides a forensic reconstruction of the Hubei Ruiao Electronic Technology Co., Ltd. fraud. The company, registered in 2023 with a nominal capital of RMB 5 million (unpaid), declared exports of electronic components worth over RMB 200 million within six months — a commercial impossibility given its zero
On 28 September 2026, Indonesia’s Directorate General of Taxes (DJP) published official guidance clarifying that not all receipts constitute taxable income under the Income Tax Law. The article references specific provisions in the Tax Collection Law (UU KUP) and implementing regulations that distinguish between taxable income objects and non-taxable receipts, such as certain scholarships, insurance
Indonesia: Indonesia Clarifies Income Tax Exemptions for Specific Receipts Read More »
In a guidance article published 28 September 2026, the DGT provided a comprehensive breakdown of income categories excluded from Income Tax (PPh) objects under Article 4 paragraph (3) of the Income Tax Law (UU PPh). The clarification addresses frequent misclassification errors in annual tax returns (SPT Tahunan), particularly regarding inheritance, grants, and specific government allowances.
Indonesia: Indonesia Clarifies Non-Taxable Income Categories Under Income Tax Law Read More »
On 28 September 2026, the Third Inspection Bureau of the Shenzhen Municipal Tax Bureau announced the investigation of three enterprises under the actual control of Chen Hua for systematic export tax refund fraud. The three companies, operating in the electronics trading sector, colluded to circularly trade goods on paper, inflating export volumes and input tax
On 28 September 2026, the IRD issued a reminder that the final income tax payment for the Year of Assessment (Y/A) 2025/2026 is due on 30 September 2026. This notice applies to all taxpayers, including individuals, partnerships, and corporations, who have a tax liability after accounting for advance payments and withholding taxes. The IRD emphasizes
Sri Lanka：Sri Lanka Income Tax: Final Payment Due for Y/A 2025/2026 Read More »
