Asia Pacific

Taiwan: Taiwan Business Tax: Air Conditioner Installation Fees Must Be Invoiced and Reported for VAT

On 26 August 2026, the NTBT clarified that business operators selling air conditioners and charging separate installation fees must issue uniform invoices for the total consideration (goods plus services) and report the full amount for Value-Added Tax (VAT) purposes. This guidance addresses common industry practice of separately stating installation charges without proper invoicing. Key Takeaways

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Taiwan: Taiwan Foreign Branch Management Fee Allocation Requires Head Office Financial Reports for Tax Deduction

The NTBT stipulated on 26 August 2026 that foreign branches operating in Taiwan allocating head office management expenses must prepare and retain the foreign parent company’s audited financial statements and cost allocation methodologies to support deduction claims for profit-seeking enterprise income tax. This requirement ensures transfer pricing compliance for cross-border service charges. Key Takeaways Documentation

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Indonesia: Indonesia Retires e-Objection, KSWP, and Ex-1 Portal Systems

On 26 August 2026, the Indonesian Directorate General of Taxes formally announced the discontinuation of three legacy applications: e-Objection (electronic objection filing), Info KSWP (Taxpayer Compliance Information System), and Portal Ex-1 (e-registration for tax exemptions). This move is a decisive milestone in the DJP’s digital transformation roadmap, consolidating all taxpayer services into the unified Coretax

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Indonesia: Indonesia Targets New Corporate Taxpayers for 2025 Annual Return Filing

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

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Indonesia: Indonesia Targets New Corporate Taxpayers for 2025 Annual Return Filing

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

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Cambodia: Cambodia Tax Officials Study Vietnam HR Management Practices

On 26 August 2026, a delegation from the General Department of Taxation (GDT) of Cambodia, led by senior officials, conducted a study visit to the General Department of Taxation of Vietnam in Hanoi. The visit aimed to exchange experiences and best practices in human resource management, organizational development, and capacity building within tax administrations. The

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Fiji: FRCS Reports Record $3.485B Revenue Collection in 2024-2025 Annual Report

On 26 August 2026, FRCS Chief Executive Officer Udit Singh and the Executive Leadership Team presented the 2024-2025 Annual Report to the Standing Committee on Economic Affairs, revealing a landmark year of revenue performance and organizational transformation. Net government revenue collection reached $3.485 billion, exceeding the annual forecast by $185.6 million (5.6%) and surpassing the

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New Zealand: Inland Revenue Warns Bogus Expense Claims Constitute Tax Fraud

On 26 August 2026, Inland Revenue (IR) published a media release identifying a coordinated scheme involving fraudulent expense claims and explicitly warning that such conduct constitutes tax fraud under New Zealand law. The alert signals IR’s continued focus on deterring false deductions that erode the integrity of the income tax system. Taxpayers who deliberately claim

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Australia: How Tax Professionals Can Shield Their Practices from Cyber Threats

Advice published 26 August 2026 outlines steps for tax professionals to guard against cyber attacks. Key Takeaways Implement multi‑factor authentication and regular software updates. Staff training on phishing recognition is essential for threat mitigation. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only.

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Cambodia: French Tax Delegation Visits GDT to Study HR Management System

On 26 August 2026, a high-level delegation from the French Direction Générale des Finances Publiques (DGFiP) conducted a working visit to the General Department of Taxation (GDT) in Phnom Penh. The visit, led by senior French tax administrators, focused on studying Cambodia’s human resource management system within the tax administration, including recruitment, performance evaluation, career

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