Asia Pacific

Bangladesh:Bangladesh Invites Advance Ruling Applications for Import Goods

On 21 September 2026, the NBR published a notice calling for a meeting on Advance Rulings for importable goods. The advance ruling mechanism allows importers to obtain a binding decision from customs authorities on the classification, valuation, or origin of goods before actual importation. This provides certainty on applicable duties and taxes, facilitating trade planning

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Sri Lanka:Sri Lanka Income Tax: Final Payment Guidance for Y/A 2025/2026

On 21 September 2026, the Inland Revenue Department published detailed guidance on the process for making the final income tax payment for the Year of Assessment 2025/2026. The guidance, accompanied by illustrative screenshots, walks taxpayers through the e-Services portal, payment calculation, and confirmation steps. It addresses common queries regarding tax credits, installment options, and documentation

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India: India CBDT Notifies Reporting Entity Registration Under Rule 160

Notification No. 3 of 2026, issued on 21 September 2026, operationalizes the procedural framework for registration of reporting persons/entities and submission of Form No. 98 under Rule 160 of the Income-tax Rules, 2026. This rule stems from the Finance Act, 2026, which expanded the scope of Statement of Financial Transactions (SFT) reporting to include high-value

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Cambodia: New Instruction Clarifies Tax Refund Procedures for Bank Payments

On 21 September 2026, the GDT issued Instruction No. [reference] clarifying the procedures for refunding tax amounts paid through banking channels. The instruction addresses practical issues faced by taxpayers when claiming refunds for overpaid taxes, including required documentation, verification steps, and processing timelines. This guidance aims to reduce administrative delays and enhance taxpayer confidence in

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Mainland China: China STA Invoice Data Reveals Four Highlights in Jan-Aug Enterprise Revenue

On 21 September 2026, the State Taxation Administration (STA) published its latest analysis of nationwide value-added tax (VAT) invoice data covering the first eight months of 2026. The data, derived from the Golden Tax System’s real-time invoice monitoring platform, provides a high-frequency barometer of China’s macroeconomic performance and sectoral tax compliance. The release underscores the

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Fiji: Fiji Tax Filing Deadlines: September 2026 CIT Payment Reminder

The Fiji Revenue and Customs Service (FRCS) published a formal reminder on 21 September 2026 outlining statutory tax filing and payment obligations due during September 2026. This notice serves as a compliance alert under the Income Tax Act and related regulations, specifically targeting Corporate Income Tax (CIT) obligations for companies and cooperatives with a financial

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Indonesia: Indonesia National Internship 2026: Stipend Tax Exemption Confirmed

On 18 September 2026, the DJP confirmed that stipends (uang saku) received by participants of the 2026 National Internship Program (Program Magang Nasional) are exempt from Income Tax under Article 4(3) of the Income Tax Law. The clarification applies to stipends funded by the state budget (APBN) or regional budgets (APBD) and aims to support

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Taiwan: Taiwan: Gifted Shares Escape Securities Tax, Not Gift Tax

On 18 September 2026, the Taipei National Tax Bureau clarified the distinct tax treatments applicable to the gifting of publicly traded shares in Taiwan. Under the Securities Transaction Tax Act, the transfer of shares by way of gift is explicitly exempt from the 0.3% securities transaction tax that normally applies to on-exchange sales. However, the

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Nepal: Nepal IRD Announces Taxpayer Incentive Gift Program Winners for Bhadra 2083

On 18 September 2026 (2 Ashoj 2083), Nepal’s Inland Revenue Department (IRD) published the official winner list for the Taxpayer Incentive Gift Program covering the period Bhadra 1–31, 2083 (mid-August to mid-September 2026). This program, established under the Finance Act 2083, aims to promote voluntary VAT compliance by rewarding consumers who request VAT invoices for

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Macao SAR: Macau Issues Notice on Special Tax Levy Collection

On 18 September 2026, the Macau Financial Services Bureau published a formal notice (通告) regarding the collection of the Special Tax Levy (特别税捐). This levy, governed by the Macau Tax Code and specific sectoral legislation, applies to designated entities and activities as defined in the relevant statutes. The notice outlines the assessment basis, payment deadlines,

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