Asia Pacific

Indonesia: Indonesia Unveils New Tax Proxy Rules in Jakarta East Seminar

On 26 October 2026, the Jakarta East Regional Tax Office, in collaboration with the local Tax Center, conducted a technical workshop on the revised Kuasa Wajib Pajak (Tax Proxy) regulations. The new rules, issued under the latest Minister of Finance Regulation, redefine the authorization framework for tax consultants and legal representatives acting on behalf of

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Bhutan: Bhutan Customs Announces Auction of Confiscated Goods on 26 October 2026

On 26 October 2026, the Department of Revenue and Customs under Bhutan’s Ministry of Finance published an auction notice for the public disposal of confiscated goods seized under the Customs Act. The auction covers various categories of prohibited and restricted items, including commercial goods, vehicles, and consumer products intercepted at customs checkpoints for violations such

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Bangladesh: Bangladesh Reorganizes Tax Appeal Jurisdictions for New Regions

On 26 October 2026, the NBR issued an order determining the appellate jurisdiction for newly created tax regions and reorganizing the territorial jurisdiction of all existing tax appeal regions. This restructuring follows the creation of new tax administrative zones to improve taxpayer services and enforcement efficiency. The order specifies which appellate authority (Commissioner of Appeals)

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Australia:ATO Details LRBA Law Changes Effective 10 August 2026 for SMSFs

On 26 October 2026, the Australian Taxation Office released comprehensive guidance on legislative amendments to the limited recourse borrowing arrangement (LRBA) framework for self-managed superannuation funds (SMSFs), which took effect from 10 August 2026. The changes, enacted through the Treasury Laws Amendment (2026 Measures No. 1) Act 2026, modify the Superannuation Industry (Supervision) Act 1993

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Cambodia: Cambodia GDT Celebrates 35th Paris Peace Accords Anniversary

On 23 October 2026, the General Department of Taxation (GDT) of Cambodia held a commemorative event celebrating the 35th anniversary of the Paris Peace Accords, a landmark agreement that restored peace and stability to the nation. The ceremony, presided over by senior GDT leadership, highlighted the department’s role in supporting national reconciliation and economic development

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Australia:ATO Announces Pillar Two Information Session for Multinational Enterprises on 24 November

On 23 October 2026, the Australian Taxation Office announced a dedicated information session scheduled for 24 November 2026 targeting multinational enterprise (MNE) groups within the scope of the OECD/G20 Pillar Two Global Anti-Base Erosion (GloBE) Rules. Australia has legislated the Pillar Two framework through the Tax Laws Amendment (Global Minimum Tax) Act 2026, which introduces

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Cambodia: Cambodia Joins UN Tax Committee for 2025-2029 Term

On 23 October 2026, the General Department of Taxation (GDT) announced Cambodia’s participation in the 33rd session of the United Nations Committee of Experts on International Cooperation in Tax Matters for the 2025–2029 term. This appointment reflects Cambodia’s growing engagement in global tax governance and its commitment to implementing international tax standards, including BEPS and

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Australia:ATO Releases Guidance on Documenting Gifts and Loans from Related Overseas Entities

On 23 October 2026, the Australian Taxation Office published updated guidance within the Tax Governance Guide for Privately Owned Groups addressing the documentation and substantiation requirements for gifts or loans received from related overseas entities. This guidance responds to heightened ATO scrutiny under Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936), the

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Indonesia: Jakarta West Promotes PSA Penalty Relief Up to 100% for Taxpayers

On 23 October 2026, the Jakarta West Regional Tax Office launched an intensive outreach campaign encouraging taxpayers to leverage the Pengurangan Sanksi Administratif (PSA) facility, which offers administrative penalty reductions of up to 100% for qualifying tax obligations. This initiative aligns with the government’s broader strategy to improve voluntary compliance and resolve legacy tax disputes.

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Indonesia: Marketplace PPh Withholding: Do Individual Merchants Need Tax Exemption Certificates?

Published 23 October 2026, this DGT article addresses a critical operational question arising from the new marketplace withholding regime: whether individual merchants must obtain a Surat Keterangan Bebas (SKB) or Tax Exemption Certificate to avoid the 0.5% final income tax withholding. The guidance confirms that the 0.5% withholding under Article 4(2) is final in nature,

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