Singapore Singapore Updates Guidance on Current Area of Focus for Audits for GST-Registered Businesses 13 February 2021
South Africa PWC takes one for the team – and proves Shakespeare right…Interest waiver on VAT defaults 09 February 2021
Mexico Mexico establishes threshold for reporting customized transactions under the mandatory disclosure regime 03 February 2021
World Tax Controversy Solutions: Insights into more than 75 countries at your fingertips 02 February 2021
India Rajasthan High Court stays recovery of GST Penalty only if 50% of penalty is paid 29 January 2021
Netherlands According to AG, it is possible to impose a default penalty on the VAT group 28 January 2021
Saudi Arabia Penalty waiver extended for late-filed tax returns, late tax payments (COVID-19) 25 January 2021
European UnionHungary ECJ C-583/20 (EuroChem Agro Hungary) – Questions – Limitations to member states’ freedom to impose penalties? 25 January 2021
AustriaEuropean Union ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision? 21 January 2021
United Kingdom HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021 21 January 2021
Italy Voluntary disclosure of VAT in Italy: “ravvedimento operoso” – Read this if you ever faced VAT penalties in Italy 19 January 2021
United Arab Emirates Consequences of Businesses for Late Filing or Non-Filing of VAT in UAE 18 January 2021
United Arab Emirates Consequences of Businesses for Late Filing or Non-Filing of VAT in UAE 16 January 2021