IRS guidance and enforcement, state department of revenue actions, sales tax authority rulemaking, and the international tax authority output from HMRC, CRA, ATO, and SARS. The Tax hub pulls from 104 official sources covering federal, state, and international tax administration.
Around 370 new entries land here each month. Coverage includes IRS revenue rulings, private letter rulings, examination guidance, state DOR letter rulings on nexus and apportionment, sales tax position papers, the Texas Comptroller's high-volume guidance output, and the cross-border tax enforcement work from FATCA and CRS-implementing jurisdictions.
Watch this hub if you advise on multistate tax compliance, run an enterprise tax function, follow transfer pricing developments, manage indirect tax across jurisdictions, or track the state DOR positions on digital services and remote seller taxation.
Latest changes
GovPing monitors 116 tax‑related sources across this category, drawn from a total of 4,036 sources on GovPing, covering Guidance, Rules, Enforcement, FAQ, Notices, and Consultations; 169 changes were recorded in the last 7 days.
Recent highlights include the five charged in a California alcohol bribery scheme and a Brazilian operation dismantling a high‑cost medication fraud scheme. A North Carolina store owner, Prakash Mehta, 72, was sentenced for $200,901 in sales‑tax embezzlement, and a Monroe tax preparer was arrested for stealing state income‑tax refunds.
DIAN Warns of Scammers Impersonating Agency for International Shipment Fees
DIAN issued a fraud alert on April 23, 2026, warning Colombian citizens that criminals are impersonating the agency and sending fake communications demanding payment of alleged international shipment taxes. The authority states it does not request consignations to personal savings accounts for any official process. The alert includes security recommendations and directs the public to report attempts to the CAI Virtual de la Policía Nacional.
Illinois Motor Fuel Tax Increases 2.68% on July 1, 2026
The Illinois Department of Revenue announces that motor fuel tax rates will increase by 2.68% effective July 1, 2026 through June 30, 2027. The annual adjustment is mandated by Section 2 of the Motor Fuel Tax Law (35 ILCS 505/2), which ties rate changes to the Consumer Price Index for All Urban Consumers. Affected parties include distributors and retailers of gasoline, diesel, gasohol, propane (LPG), compressed natural gas (CNG), and liquefied natural gas (LNG).
Illinois Motor Fuel Use Tax Rate Effective July 1, 2026
The Illinois Department of Revenue announces updated Motor Fuel Use Tax rates effective July 1, 2026 through December 31, 2026, applicable to quarterly IFTA returns. The tax comprises Part A and Part B components under 35 ILCS 505/13a and applies to licensees operating under the International Fuel Tax Agreement. IDOR also warns of fraudulent text messages and websites impersonating the department, urging taxpayers to verify official communications only through tax.illinois.gov.
Excepted Estate IHT205 Guidance for Deaths 6 April 2003 to 5 April 2004
HMRC published guidance on 27 April 2026 for completing form IHT205 (Return of Estate Information) for deaths occurring between 6 April 2003 and 5 April 2004 where the estate is unlikely to pay Inheritance Tax. The guidance applies to England, Northern Ireland, and Wales, with separate forms available for Scotland. Executors must download the form, complete it on-screen using Adobe Reader, and submit it through HMCTS Probate or NICTS Probate depending on jurisdiction.
Complete IHT205 for Estates Not Paying Inheritance Tax
HMRC published guidance on 27 April 2026 for completing form IHT205 (Return of Estate Information) for deaths occurring on or before 5 April 2002 where the estate is not expected to pay Inheritance Tax. The guidance applies to estates in England, Northern Ireland and Wales, and directs users to download Adobe Reader, complete the form on-screen, and submit it to HMCTS Probate or NICTS Probate depending on jurisdiction. Scotland-based estates require a different form (C5 2006) submitted to the appropriate sheriff clerk or commissary office.
Report Excepted Estate for Inheritance Tax Deaths 2006-2011
HMRC published guidance on 27 April 2026 for completing the Return of Estate Information form IHT205 for deaths occurring between 1 September 2006 and 5 April 2011 where the estate is unlikely to pay Inheritance Tax. The guidance applies to England, Northern Ireland and Wales, with separate instructions for Scotland. Executors must download the form, complete it using Adobe Reader, and submit it to the appropriate probate authority.
IHT205 Form for Inheritance Tax Estate Returns 2004-2006
HMRC guidance covers completion of the IHT205 'return of estate information' form for deaths occurring between 6 April 2004 and 31 August 2006, where the estate is not likely to pay Inheritance Tax. The guidance applies to estates in England, Northern Ireland, and Wales, with separate arrangements for Scotland. Executors must download the form, complete it on-screen using Adobe Reader, and submit it through HMCTS Probate or NICTS Probate as part of the grant of representation process.
VAT Treatment of Public Funds Received by Further Education Institutions
HMRC has published Revenue and Customs Brief 3 (2026) setting out its response to the Court of Appeal ruling in Colchester Institute Corporation v HMRC [2026] EWCA Civ 363, released on 27 March 2026. The brief addresses the VAT treatment of certain public funds received by further education institutions, updating HMRC's previous position to align with the court's judgment on whether public funding constitutes consideration for VAT purposes. Further education institutions receiving public funds should review their VAT accounting treatment and input tax recovery positions in light of this guidance.
KIk Notifications for Individuals Due by April 30, 2026
Russian individuals with interests in controlled foreign companies (CFC) must submit notifications for 2025 by April 30, 2026. The notification is required regardless of whether the foreign company generated profits or losses. If no grounds for exemption exist, supporting documents confirming the CFC's profit or loss must also be filed by the same deadline. Non-submission of the CFC notification incurs a fixed penalty of 500,000 rubles.
Amendments for Small Business Tax Adaptation Under USN
President Vladimir Putin signed a law allowing small and medium businesses (SMBs) to retain access to certain support measures for smooth adaptation to changes effective from 2026. Food service businesses operating under the simplified tax system (USN) are exempted from VAT from April 1 through end of 2026, provided their revenue from primary activity constituted at least 70% in 2025. Individual entrepreneurs on USN who exceeded the 20 million ruble VAT limit solely due to bank interest on deposits and account balances may qualify for VAT exemption if their 2025 annual revenue did not exceed 60 million rubles.
Moscow Tax Authority Holds Tax Literacy Seminar for Teenagers at Temporary Detention Center
Employees of the Russian Federation Tax Inspectorate No. 16 for Moscow, at the initiative of the Public Council of the Federal Tax Service Directorate for Moscow, organized a seminar at the Temporary Detention Center for Juvenile Offenders of the Moscow Main Internal Affairs Directorate. The event aimed to enhance tax literacy and foster responsible attitudes toward fulfilling tax obligations among adolescents. Inspectors explained the history of taxes, the importance of timely and complete tax payments, and detailed property tax exemptions available to minors.
Illinois Motor Fuel Use Tax Rates July-December 2026
The Illinois Department of Revenue has published the Motor Fuel Use Tax rates effective July 1, 2026 through December 31, 2026 for all International Fuel Tax Agreement (IFTA) licensees. The combined rates consist of Part A (statutory rate under 35 ILCS 505/2) plus Part B (6.25% of average selling price). Diesel is set at 75.1 cents per gallon, gasoline at 66.6 cents per gallon, LPG at 73.3 cents per DGE, LNG at 71.5 cents per DGE, and CNG at 61.1 cents per GGE. Licensees must use these rates when filing quarterly IFTA returns for the third and fourth quarters of 2026.
Illinois Cannabis Retail Tax Rates Change July 1 2025
The Illinois Department of Revenue has issued FY 2025-20 informing dispensaries that certain taxing jurisdictions have enacted changes to Municipal and County Cannabis Retailers' Occupation Taxes effective July 1, 2025. Specifically, Logan County and Macon County are imposing County Cannabis Retailers' Occupation Tax changes. Municipalities may impose taxes up to 3% and counties up to 3.75% in unincorporated areas and 3% in municipalities, in one-quarter percent increments. The bulletin instructs dispensaries to adjust cash registers and computer programs to collect and pay the correct combined state and local retailers' occupation tax rate on adult use cannabis sales beginning July 1, 2025.
Illinois Motor Fuel Tax Rates Increase 2.68% Effective July 2026
The Illinois Department of Revenue has published FY 2026-23 announcing the annual adjustment to Motor Fuel Tax rates effective July 1, 2026 through June 30, 2027. The tax rate is increased by the Consumer Price Index for All Urban Consumers percentage increase of 2.68% (.0268) for the 12 months ending in March. The new rates are Diesel at 57.1 cents per gallon, Gasoline at 49.6 cents per gallon, LPG at 57.1 cents per DGE, LNG at 57.1 cents per DGE, and CNG at 49.6 cents per GGE. This bulletin is addressed to all motor fuel distributors, receivers, users and sellers of alternative fuel, and non-highway use motor fuel tax refund claimants.
Instant Refund Policy One Year: Tax Refund Numbers Soar
The State Taxation Administration reports that China's nationwide instant tax refund service for departing foreign tourists has completed its first year of full implementation since April 2025. The number of refund applicants increased 12.96 times year-over-year, while refund sales and amounts grew 9.35 times. The network of participating stores offering instant refunds has expanded to over 8,000, surpassing the pre-expansion baseline by more than 100 percent. Retailers operating in areas where the departure tax refund policy applies may benefit from the growing influx of international tourists seeking immediate on-site refunds. Beijing, Sichuan, and Shenzhen have each introduced enhanced service features including city-wide processing, QR code submission, Hong Kong WeChat wallet integration, and digital yuan hard wallet options.
$2,500 Tax Refunds for Winter Storm Fern Survivors
The Tennessee Department of Revenue announced its Natural Disaster Sales Tax Refund program for Winter Storm Fern survivors, offering refunds of up to $2,500 in state sales and use tax on qualifying items. Eligible applicants must first receive FEMA individual assistance and file claims within one year of their FEMA decision letter. Qualifying purchases include major appliances and residential furniture costing $3,200 or less per item, and residential building supplies costing $500 or less per item.
Corrigendum Notification 64/2026 - Income Tax Rules Textual Corrections
The Central Board of Direct Taxes (CBDT) issued Corrigendum Notification 64/2026 dated 16 April 2026, correcting errors in a prior notification G.S.R. 198(E) dated 20 March 2026. The corrections span pages 1664 through 2161 of the Income Tax Rules, comprising approximately 42 distinct textual amendments including section reference fixes (e.g., 'section 242' changed to 'rule 242', '263(2)' substitution in rule 165), spelling corrections (e.g., 'adjustme t' to 'adjustment', 'articulars' to 'Particulars'), bracket and numbering renumbering across multiple forms, removal of the 'Aadhaar' column from various Part B forms, and standardisation of annexure references. All corrections apply to the Income Tax Rules, 1962.
CBDT Corrigendum to ITR-2 Notification No. 58/2026, April 10
The CBDT issued a corrigendum correcting nine typographical and formatting errors in Notification No. 58/2026 relating to the ITR-2 income tax return form. Corrections include substitution of figure references in schedule CG (row B(5)(e) and marginal heading), removal of column (1b) from schedules 112A and 115AD, substitution of word references in schedule OS (rows 2(d) and 10(3b)), and letter substitution in schedule CFL and part B-TI. Taxpayers and tax professionals filing ITR-2 should ensure they use the corrected form version when preparing returns.
CBDT Corrigendum Notification No. 57/2026 Amends Form ITR-1 and ITR-4
The Central Board of Direct Taxes (CBDT) issued Corrigendum Notification No. 57/2026 dated 10th April 2026, correcting three items in the previously published G.S.R. 226(E) dated 30 March 2026. First, at page 19, the Schedule-IT in Form ITR-1 is substituted with a revised schedule. Second, at page 21, in Form ITR-4 Part B (Gross Total Income), under Schedule Salary in row B2, sub-row (ii) is renumbered as sub-row (iii). Third, in Form ITR-4 page 21, Part B row B2 sub-row (iv) item-a, the letters 'Iva' are replaced with 'iva'.
CBDT Corrigendum to Income-Tax Notification G.S.R. 233(E) on ITR-V Form Row A10
The Central Board of Direct Taxes (CBDT) has issued a corrigendum dated 10 April 2026 to Notification G.S.R. 233(E) dated 30 March 2026. The correction relocates the text "Wrong heads of income chosen" to appear on a separate line following the existing phrase "Loss not reported correctly (In case of reduction of loss)" within Part A General Information at row (A10) of the income-tax return form. No substantive compliance obligations are altered; this is a formatting clarification. The corrigendum is signed by Pradeep Sharma, Deputy Secretary.
CBDT Corrigendum Notification 59/2026 - ITR-3 Form Corrections
The Central Board of Direct Taxes (CBDT) issued Corrigendum Notification 59/2026 on 10 April 2026, correcting three typographical errors in the previously published Notification G.S.R. 228(E) dated 30 March 2026 concerning the ITR-3 Income Tax Return Form. The corrections include removing the prefix 'i.' from 'Total (ic + ii)' in Schedule CG Part-B, substituting 'B13a' with 'B12a' in Schedule CG Part E, and removing grey cell colouring in Schedule OS. These are minor formatting corrections that do not alter any compliance obligations for ITR-3 filers.
CBDT Corrigendum to ITR-6 Notification – 11 Corrections Across Schedules
The Central Board of Direct Taxes (CBDT) issued Corrigendum Notification No. 61/2026 dated 10 April 2026, correcting Notification G.S.R. 230(E) dated 30 March 2026, which relates to ITR-6 (Income Tax Return form for companies). The corrigendum makes 11 corrections across multiple schedules of the form, including spelling corrections (QUITY to EQUITY in Part A – BS), row numbering adjustments (inserting row 16 in Part A – P&L, amending row 37 in Schedule BP), insertions and omissions in Schedule CG, and corrections to Schedules 112A, 115AD(1)(b)(iii), UD, and MATC. The corrigendum was signed by Pradeep Sharma, Deputy Secretary (CBDT).
ITR-5 Form Notification 60/2026 Corrigendum
The Central Board of Direct Taxes (CBDT) has issued a corrigendum to Notification No. 60/2026, correcting two typographical errors in the ITR-5 income tax return form. The first correction fixes Schedule CG at page 107, row A8, inserting missing plus signs between variables in the formula. The second correction, at page 119 in Schedule UD, row v, changes the roman numeral reference from 'xvi' to 'xv' in columns (4) and (5) of the BFLA schedule. These are technical corrections to form instructions that do not create new compliance obligations.
CBDT Corrigendum to ITR-7 Form Notification 62/2026
The Central Board of Direct Taxes (CBDT) has issued a Corrigendum to Notification No. 62/2026, correcting the previously published ITR-7 income tax return form. The corrections span nine distinct amendments across multiple schedules, including interchanging grey and blank cells between fiscal years 2024-25 and 2025-26, omitting two row items from Schedule CG, inserting a new sub-row for Pass Through Income/Loss in Schedule CG, deleting a sub-row 'a' under row B9, substituting reference 'B12a' with 'B11a', removing grey cell formatting in Schedule OS, interchanging cells in Schedule CYLA, and correcting cross-references in Part B-TI from '2xv, 3xv and 4xv' to '2xiv, 3xiv and 4xiv'.
Half of New Mexico's Population Registered as Organ Donors
The New Mexico Motor Vehicle Division announced that over 1 million New Mexicans, approximately 53% of licensed drivers, are registered as organ donors. During National Donate Life Month, MVD highlighted that 32,000 people registered as organ donors with MVD over the past year alone. The state also has 1,118 registered Organ Donor license plates, an increase of 324 compared to the prior year.
US Treasury Stops Minting Pennies: Sales Tax Guidance for Retailers
The U.S. Treasury has halted penny production, potentially limiting retailers' ability to provide exact change in cash transactions. South Dakota DOR advises that sales tax calculations remain unchanged — retailers must continue computing tax by multiplying the taxable price by the applicable rate and rounding to the nearest cent using standard rounding rules. For cash transactions where exact change is unavailable, retailers may round the total cash amount to the nearest nickel, though this rounding does not affect the sales tax amount itself.
IRS Internal Revenue Bulletin 2026-18 Compiles Tips Deduction Rules, Proposed Remittance Tax, and Plan Rate Updates
The IRS Internal Revenue Bulletin 2026-18 (April 27, 2026) compiles four items: TD-10044, final regulations implementing the qualified tips deduction under Section 224 of the Internal Revenue Code enacted by the One, Big, Beautiful Bill Act (Public Law 119-21); REG-114499-25, proposed rules on the one percent excise tax on remittance transfers under Section 4475 effective for transfers after December 31, 2025; Notice 2026-26 updating employee plan segment rates for April 2026; and Announcement 2026-9 reporting disciplinary sanctions from the Office of Professional Responsibility against practitioners and preparers. The bulletin is the authoritative weekly publication of official IRS rulings and procedures.
IRS Denies 501(c)(3) Tax Exempt Status to Religious Broadcasting Organization
The IRS issued a final adverse determination on 01/27/2026 denying tax-exempt status under IRC Section 501(c)(3) to a religious broadcasting organization. The IRS determined the organization failed the organizational and operational tests due to excessive entanglement with a for-profit media company owned by the same founder. The proposed adverse determination issued 10/29/2025 was not protested within 30 days, making this final determination effective. Donors to this organization cannot claim charitable deductions under IRC Section 170.
IRS Grants 60-Day Extension for Section 953(d) Domestic Corporation Election to Foreign Insurance Company
The IRS granted a regulated foreign insurance company (wholly-owned subsidiary of Company A, affiliate of Company B, with Company C as ultimate parent) a 60-day extension from the date of the ruling letter to make an election under section 953(d) to be treated as a domestic corporation for U.S. tax purposes. The taxpayer submitted the required section 953(d) election statement in accordance with Rev. Proc. 2003-47 but the IRS had no record of receiving it; the taxpayer was unable to locate IRS acknowledgment of the election. The IRS determined the taxpayer satisfied Treas. Reg. § 301.9100-3(a) standards, was deemed to have acted reasonably and in good faith, and granting relief would not prejudice Government interests. The extension is conditioned on the taxpayer's aggregate tax liability not being lower than if the election had been timely filed.
IRS Grants 60-Day Extension for § 168(k)(7) Additional First Year Depreciation Election
The IRS granted Parent corporation a 60-day extension of time from the date of this letter ruling to make the § 168(k)(7) election not to deduct additional first year depreciation for qualified property placed in service by its subsidiary Taxpayer during the Taxable Year. Tax Department discovered after filing the original consolidated federal income tax return that the required election statement under § 168(k)(7) had not been attached to Form 4562. The IRS concluded that the requirements of §§ 301.9100-1 and 301.9100-3 were satisfied, allowing Parent to file an amended consolidated return with the proper election statement within the 60-day period.
IRS Approves Scholarship Procedures Under Section 4945(g)(1)
The IRS issued a favorable written determination approving a private foundation's scholarship procedures under IRC Section 4945(g)(1). The IRS determined that expenditures made under these procedures will not constitute taxable expenditures for the foundation, and that awards made under the program qualify as scholarship or fellowship grants excludable from recipients' gross income under IRC Section 117, subject to limitations for qualified tuition and related expenses.
IRS Ruling 202617008: QOF Extension for Form 8996
The IRS issued Private Letter Ruling 202617008 granting a taxpayer relief under Section 301.9100-3 from the failure to timely file Form 8996 to self-certify as a Qualified Opportunity Fund (QOF) for Year 1. The taxpayer reasonably relied on a qualified tax advisor who failed to make the required election. The IRS concluded the taxpayer acted reasonably and in good faith and that granting relief would not prejudice government interests. The ruling grants an extension of 60 days from the ruling date to file Form 8996 as part of an amended return or administrative adjustment request. The ruling expressly does not opine on whether the taxpayer's investments qualify as qualified opportunity zone property or whether the entity meets QOF requirements.
IRS Private Letter Ruling § 1362(f) Inadvertent S Corporation Election Termination Relief
The IRS granted relief under § 1362(f) to Corporation X for inadvertent termination of its S corporation election resulting from a missed QSST election. Following the death of income beneficiary H, whose failure to make a timely QSST election for Trust 2 caused the termination, the assets were subsequently transferred to Trust 3, Trust 4, and Trust 5. Late QSST elections were filed effective the date of transfer to the Shareholder Trusts. The IRS determined the termination was inadvertent and not motivated by tax avoidance or retroactive tax planning. X and its shareholders have agreed to make adjustments consistent with S corporation treatment as required by the Secretary.
IRS Grants 60-Day Extension for QOF Self-Certification via Form 8996
The IRS granted a taxpayer a 60-day extension from the ruling date to file Form 8996 for Qualified Opportunity Zone (QOF) self-certification for Year 1. The taxpayer failed to timely file the required form due to reliance on a qualified tax professional. The IRS applied Section 301.9100-3 standards, finding the taxpayer acted reasonably and in good faith, and that granting relief would not prejudice the Government. The extension allows the taxpayer to file an amended return or administrative adjustment request to complete the QOF election.
Section 6038A Reasonable Cause Penalty Relief for Small Corporations Under Treas. Reg. § 1.6038A-4(b)(2)(ii)
IRS Chief Counsel Advice (CCA 202617012) addresses when a corporation qualifies for liberal application of the reasonable cause exception under the small-corporation provision (SCP) of Treas. Reg. § 1.6038A-4(b)(2)(ii). The SCP applies to corporations with $20,000,000 or less in gross receipts for a taxable year that had no knowledge of the § 6038A requirements, have limited presence in and contact with the United States, and promptly and fully comply with IRS requests to file Form 5472 and furnish books, records, or other materials. The guidance clarifies that the District Director must apply the reasonable cause exception 'liberally' for qualifying small corporations facing the $25,000 penalty for failure to furnish related-party transaction information or maintain required records. Note: This CCA may not be used or cited as precedent under IRC § 6110.
Five Former Employees of Alcohol Distribution Company and Salesman from Napa Winery Charged with Bribery and Obstruction
A federal grand jury in Oakland, California, has indicted five former employees of an alcohol distribution company for their roles in a scheme to bribe grocery store alcohol buyers and conceal the bribes with false and forged financial documentation. A salesman for a Napa winery was also charged with bribery and making false statements. If convicted, defendants face up to five years in prison and a $250,000 fine for conspiracy, interstate travel in aid of racketeering, and false statements charges; and up to 20 years in prison and a $250,000 fine for falsification of records to obstruct TTB investigations.
Sistema de Leilão Eletrônico Ganha Nova Funcionalidade para Coibir Propostas Inexequíveis
A Receita Federal implementou em abril de 2026 uma nova funcionalidade no Sistema de Leilão Eletrônico para reduzir propostas inexequíveis, definidas como ofertas que superam em mais de dez vezes o valor de avaliação do lote. Quando uma proposta excede esse limite, o sistema exige confirmação expressa do licitante na data de abertura da sessão pública; sem essa confirmação, a proposta é automaticamente desclassificada. No leilão nº 0800100/000004/2026, realizado em 14 de abril de 2026, um lote com iPhone avaliado em R$ 5.700,00 recebeu proposta de R$ 5.200.000,00 que foi desclassificada por falta de confirmação, permitindo arrematação por cerca de R$ 8.000,00.
Receita Federal Retém 22 Quilos de Cocaína em Contêiner em Paranaguá
A Receita Federal realizou operação em Paranaguá, no litoral paranaense, e reteve 20 tabletes de cocaína totalizando 22 quilos na manhã de 24 de abril de 2026. A droga estava oculta no condensador de um contêiner refrigerado transportando carga lícita de peito de frango com destino ao porto de Rotterdam, nos Países Baixos. Esta foi a quinta retenção de drogas na região este ano, somando 334 quilos apreendidos no total.
DCTFWeb Update Expands Declaration Submission Methods
The Receita Federal do Brasil announced that DCTFWeb (Declaration of Federal Tax Credits and Benefits) has expanded its signature and transmission methods beyond the traditional digital certificate to include cloud-based digital certificates and gov.br accounts at silver or gold security levels. The change is intended to reduce bureaucracy and provide greater flexibility for taxpayers in fulfilling their ancillary tax obligations. Implementation is scheduled for April 2026, and the new methods align with existing e-CAC Portal authentication procedures.
Digital Waste Tracking Service Mandatory From October 2026
The UK government announced the Digital Waste Tracking Service, a real-time digital tracking system for permitted waste, to be mandatory from October 2026 for permitted waste receiving sites in England, Northern Ireland and Wales, and from January 2027 for Scotland. Phase 1 will apply to approximately 12,000 permitted waste receiving sites, expanding to over 100,000 operators under a phased approach. The service replaces a largely paper-based system and is intended to help authorities identify suspicious activity, support enforcement against rogue operators, and cut red tape for legitimate operators. A voluntary beta test opens on 28 April 2026.
UK Statement to the 10th Review Meeting of the Convention on Nuclear Safety (CNS), April 2026
The UK Mission to the United Nations in Vienna delivered a statement at the 10th Review Meeting of the Convention on Nuclear Safety condemning the Russian Federation's continued presence at Ukraine's Zaporizhzhia Nuclear Power Plant (ZNPP). The statement rejects Russia's claims of transferred jurisdiction over ZNPP and calls on the Review Meeting to reject Russia's reporting on the facility under the Convention, affirming that only Ukraine is entitled to report on ZNPP's safety under Article 4. The UK fully aligns with the IAEA's position that ZNPP is a Ukrainian nuclear installation and commends Ukraine's continued commitment to its Convention obligations under exceptionally difficult circumstances.
Alyson King's Kinshasa Farewell Highlights UK-DRC Ties
UK Ambassador Alyson King delivered a farewell speech in Kinshasa on 24 April 2026, reflecting on three years of UK-DRC diplomatic engagement. The speech highlighted strengthened bilateral ties through high-level visits including Minister David Lammy, the Duchess of Edinburgh, and Baroness Chapman. Key themes included support for peace efforts, humanitarian response, climate leadership through Congo Basin protection, and the launch of the UK-DRC Chamber of Commerce to boost private-sector links and economic opportunities between both nations.
British Embassy Zagreb Impact Fund 2026 to 2027, EUR 11,500, May 15 Deadline
The British Embassy Zagreb has opened its Impact Fund 2026-2027 for applications, with an indicative maximum bid value of EUR 11,500. Eligible organisations including civil society groups, research institutions, think tanks, and academic institutions may submit proposals by 15 May 2026. The fund supports projects in two thematic areas: resilient and inclusive societies (empowering women, media professionalism, minority rights) and innovation and clean energy (clean energy transition, AI and digitalisation, battery storage, hydrogen).
Engagement for Change Fund Launches: £100k Over Three Years for NI Voluntary Sector
The Northern Ireland Office has launched the Engagement for Change Fund, a three-year £100,000 initiative to build capacity in the community and voluntary sector across Northern Ireland. The fund will support leadership and advocacy development, strategic communication training, and media engagement skills, with a dedicated pillar focused on increasing women's representation in public policy-making. Applications must be submitted to community.projects@nio.gov.uk by 5pm Friday 22 May 2026; late submissions will not be accepted.
Minister Chapman Speech at Launch of 2026 Global Report on Food Crises
Minister for Development Jenny Chapman delivered a speech at the launch of the 10th Global Report on Food Crises in London on 24 April 2026. The speech highlighted that over 80 per cent of people suffering severe hunger live in regions affected by protracted conflict, fragility, and crises, with the Strait of Hormuz closure cited as the latest pressure point driving up fuel and fertiliser prices. Chapman called for earlier intervention, better resource targeting, and stronger partnerships across governments, multilateral institutions, civil society, and the private sector to break the cycle of food crises.
Tax Foundation Testimony on Illinois HJRCA 21 Millionaire's Tax Surtax Proposal
The Tax Foundation submitted written testimony to the Illinois House of Representatives on April 23, 2026, opposing HJRCA 21, a proposed constitutional amendment to impose a 3 percentage point surtax on individual income exceeding $1 million. The testimony was delivered after the bill advanced out of the House Revenue & Finance Committee on April 21 without a hearing. The proposal would increase Illinois' top marginal individual income tax rate from 4.95 percent to 7.95 percent, and for partnerships, S corporations, and trusts subject to the 1.5 percent Personal Property Replacement Tax, the top marginal rate would reach 9.45 percent. The revenue would be constitutionally earmarked with 50 percent for property tax relief and 50 percent distributed to school districts per pupil.
SSL Certificate Update for JPK e-Dokumenty Production Environment
KAS (Poland's national tax authority) published an announcement regarding an SSL certificate update for the JPK e-Dokumenty production environment at mf.gov.pl. The page primarily consists of navigation menus for the Polish Ministry of Finance tax portal (podatki.gov.pl), covering personal income tax, business taxes, VAT, customs duties, and various electronic tax services. No substantive details about the SSL certificate update implementation or compliance requirements are provided in the visible content.
Virtual Public Auction of Seized Goods: Jewelry, Watches, Cars, April 27-29, 2026
Colombia's DIAN announces a virtual public auction scheduled for April 27-29, 2026, via the El Martillo del Banco Popular platform. The auction will offer seized and abandoned goods including jewelry, watches, minimotos, audio equipment, porcelain tile, a Mini Cooper automobile, and industrial machinery located in Bogotá, Barranquilla, Cartagena, and Medellín. Registration opens at elmartillo.com.co, with bidding available from 8:00 a.m. on April 27 through 2:30 p.m. on April 29. Winners must pay the balance within four business days of receiving the adjudication certificate.
DIAN Conducts Income Control at 680 Stores Across 32 Cities
Colombia's DIAN announced an income-control operation scheduled for April 25, 2026, deploying 1,440 public servants to verify electronic invoice compliance at 680 commercial establishments across 32 cities. The inspections target 11 large taxpayer groups including hypermarkets, supermarkets, discount stores, and multi-brand retail chains. DIAN will conduct the visits to confirm proper income registration and electronic billing compliance under the 'Fiscal Transparency for a Fairer Country' strategy.
Virtual Auction April 27-29: Jewelry, Vehicles, Machinery
DIAN, Colombia's tax and customs authority, will hold a virtual public auction from April 27 to April 29, 2026, offering seized, confiscated, or abandoned goods including jewelry, watches, minimotos, audio mixers, porcelain tiles, a Mini Cooper automobile, and industrial machinery. The auction will be conducted through the El Martillo platform of Banco Popular, with goods located in Bogotá, Barranquilla, Cartagena, and Medellín. Interested parties must register in advance on the El Martillo website.
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The IRS publishes through several channels: Revenue Rulings (binding interpretations), Revenue Procedures (procedural guidance), Notices (advance signal of upcoming guidance), Private Letter Rulings (binding only on the requesting taxpayer), and Internal Revenue Bulletins (the official compilation). Major guidance also appears in the Federal Register for formal rulemaking. The IRS website hosts all of these with PDFs of original documents.
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State Departments of Revenue issue letter rulings interpreting state tax law for specific taxpayer transactions. Most are binding only on the requesting taxpayer but signal state interpretation for similar facts. New York, California, and Texas publish particularly active letter ruling streams covering nexus, apportionment, sales and use tax, and franchise tax issues. Cross-state advisers track these closely.
What is sales tax nexus? +
Sales tax nexus is the connection between a business and a state sufficient to require collection of state sales tax. The Wayfair decision in 2018 established economic nexus thresholds (typically $100,000 in sales or 200 transactions per year) without requiring physical presence. Each state has set its own threshold and enforcement approach. Multi-state remote sellers track all 45 states with sales tax.
How does FATCA differ from CRS? +
FATCA is US tax law requiring foreign financial institutions to report accounts held by US persons to the IRS. CRS (Common Reporting Standard) is the OECD-developed automatic exchange framework adopted by 100+ countries. CRS reporting is mutual: each participating country exchanges account data with every other participant. FATCA flows only one direction (to the IRS). Compliance teams typically maintain both systems in parallel.
Where do international tax authorities publish guidance? +
HMRC publishes Manuals, Briefs, and consultation documents on gov.uk. Canada's CRA publishes through Income Tax Folios and Technical Interpretations on canada.ca. Australia's ATO uses Taxation Rulings, Practice Statements, and ATO Interpretative Decisions on ato.gov.au. South Africa's SARS publishes Binding General Rulings, Interpretation Notes, and Practice Notes on sars.gov.za. Each authority has its own classification system.
How we track Tax
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