Asia Pacific

Bangladesh:Bangladesh Sets Annual Import Entitlement for Emporium Duty-Free Shop FY27

On 22 September 2026, the NBR announced the annual import entitlement for M/s Emporium, a licensed duty‑free shop, for the fiscal year 2026‑2027. The entitlement specifies the maximum quantity and value of goods that may be imported duty‑free for sale to eligible passengers (diplomats, foreign nationals, and departing Bangladeshis). The order outlines the product categories

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Indonesia: Ciawi Tax Counselors Guide Village Officials to Fulfill Tax Obligations

On 22 September 2026, tax counselors from KPP Pratama Ciawi conducted intensive mentoring for village government officials (perangkat desa) to ensure their compliance with tax withholding and reporting obligations. Village administrations frequently act as withholding agents for honoraria and procurement payments; this program strengthens their capacity to execute these duties correctly, reducing audit risks for

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Tonga: Tonga Revenue Ministry Introduces AEO Program for Exporters

On 22 September 2026, Tonga’s Ministry of Revenue & Customs formally introduced the Authorized Economic Operator (AEO) program, branded domestically as the Trusted Customs Secure Export Scheme (TCSES), marking a significant milestone in the kingdom’s trade facilitation agenda. The launch followed an intensive awareness session conducted on 20 August 2026 at the Fe’amoegalu Customs Office

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Fiji: Fiji Tax Payment Alert: Unidentified Deposits Delay Processing

On 21 September 2026, FRCS issued a public advisory highlighting a recurring operational issue: a significant volume of tax payments received via Bill Pay, Electronic Funds Transfer (EFT), and direct bank deposits lack sufficient identification details. Under the Tax Administration Act, payments cannot be allocated to the correct taxpayer account without valid Tax Identification Numbers

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Taiwan: Taiwan VAT: Installment Sales Need Invoices Regardless of Payment

On 21 September 2026, the Taipei National Tax Bureau reaffirmed the Value-Added and Non-Value-Added Business Tax (VANBAT) Act requirement that sellers engaged in installment sales must issue uniform invoices (GUI) according to the agreed payment schedule, irrespective of whether the buyer has actually paid the installment. The Bureau explained that the tax liability for business

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Indonesia: Indonesia Tax Culture: Lampung Community Philosophy Drives Voluntary Compliance

Published on 21 September 2026, this feature article explores the “Sesarengan Ngluhuraké Nagara, Memayu Hayuning Bawana” (Together Elevating the Nation, Beautifying the World) initiative in Lampung Province. The program integrates the local philosophical principle of “Piil Pesenggiri” (self-esteem, solidarity, and responsibility) into tax compliance outreach. By framing tax payment as a moral obligation aligned with

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Bangladesh:Bangladesh Customs Calls Classification Meeting for Imported Goods

On 21 September 2026, the NBR issued a notice convening a Classification Committee meeting for imported goods. This meeting is part of the customs valuation and tariff classification process, where stakeholders can present arguments and evidence regarding the correct Harmonized System (HS) code assignment for specific imported products. Accurate classification determines the applicable customs duty,

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Indonesia: Indonesia Launches Employee Tax Data Governance Framework in Coretax

On 21 September 2026, the DJP released comprehensive guidelines on employee tax data governance under the Coretax ecosystem, operationalizing the data protection principles in PMK-55/2026 and the Personal Data Protection Law (UU PDP). The framework establishes role-based access control (RBAC), audit logging, and encryption standards for employers handling Article 21/26 withholding data. Non-compliance attracts administrative

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Indonesia: Indonesia Coretax Enhances Employee Tax Data Governance and Access Controls

On 21 September 2026, the DGT released technical guidance on employee tax data governance within the Coretax ecosystem, addressing rising concerns over data privacy and unauthorized access to sensitive withholding tax (PPh 21/26) records. The guidance operationalizes provisions of PMK-55/2026 and the Personal Data Protection Law (UU PDP), mandating role-based access control (RBAC), audit logging,

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India: India CBDT Notifies Reporting Entity Registration Procedure Form 98

On 21 September 2026, the Central Board of Direct Taxes (CBDT) issued Notification No. 3 of 2026, prescribing the procedure for registration of reporting persons and entities and the submission of Form No. 98 under Rule 160 of the Income-tax Rules, 2026. This notification operationalizes the compliance framework for reporting entities required to furnish information

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