PRISM Tax Newsletter
3rd Quarter 2023 issue
The latest PRISM, the quarterly-issued Reanda international tax newsletter, provides updates and insights about the recent international taxation changes and topical issues. Please click here to read more:
利安达国际税务季刊PRISM
2023年第3季
利安达国际最新一期税务季刊，让您掌握最新的国际税务动态与热门话题。 欢迎点击以下链接阅读！
焦点内容 Highlights
Azerbaijan
Tax Code of Azerbaijan Republic: 2023 Tax Amendments
Tax Amendments of Azerbaijan Republic.
Tax audit, tax control: Starting from January 1, 2023, taxes will be calculated based on the market price if documents on the provision of goods are not submitted by the taxpayer during the measures on tax control.
Financial sanctions: A financial sanction of 40 manats is imposed on the taxpayer for failure to submit the tax report within the specified period by the taxpayer who conducts taxable or tax-exempt transactions and is the object of taxation during the reporting period.
Amendments made for opening accounts for taxpayers.
Provisions relating to individual persons.
Changes in İncome Tax
阿塞拜疆
阿塞拜疆共和国税法：2023 年税法修正案
阿塞拜疆共和国税务修正案
税务稽查、税控：从2023年1月1日起，纳税人在税控措施期间未提交货物证明文件的，将按照市场价格计税。
经济制裁：纳税人在报告期内进行应税或免税交易且作为征税对象，未在规定期限内提交纳税报告的，将受到40马纳特的经济制裁。
对为纳税人开设账户作出的修改。
与个人有关的规定。
所得税的变化。
Greece
Moderate optimism pending investment grade from rating agencies
Many banks and reputable news agencies expect the rating agencies to upgrade the Greek economy to an investment grade in 2023. The first evaluation is expected on October 20 by S&P and if it is positive, it will give a big boost to the economy. At the same time, the news about tourism is very encouraging, with the first figures showing another record year in terms of number of visitors, but mainly in terms of revenue. These two positive economic figures also give an optimistic forecast for growth in 2023 of 2.5% and above.
希腊
评级机构的投资评级持适度乐观态度
许多银行和知名新闻机构预计，评级机构将在 2023 年把希腊经济评级提升至投资级。标准普尔预计将于 10 月 20 日进行首次评估，如果评估结果良好，将极大地推动希腊经济的发展。与此同时，有关旅游业的消息亦令人鼓舞。第一批数据显示今年的游客数量再创新高，主要还是收入方面发展良好。这两项利好经济数据显示，希腊2023 年的经济增长乐观，预计达2.5%或以上。
Italy
Fiscal Delegation: the text published in the Official Gazette
Law 111-2023, the "Delegation to Government for Tax Reform" is now official. It mandates approving tax system revision decrees within 24 months of its enactment. The Parliament-approved law's definitive version is in Official Gazette No. 189, dated 14th August 2023. Effective 29th August 2023, law No. 111/2023 directs the Government to adopt legislative decrees for tax system revision within 24 months of enactment, aligning with constitutional, EU, and international norms.
意大利
财政代表团：《政府公报》公布的文本
111/2023法律，即“授权政府进行税制改革法案”，现已正式生效。该法案规定，必须在法案颁布后的24个月内批准税制修订法令。经议会批准的法律的最终版本刊登在2023年8月14日出版的《官方公报》第189号中。自2023年8月29日起，111/2023法律要求政府在法案颁布后的24个月内采用立法法令进行税制修订，以与宪法、欧盟和国际规范保持一致。
Malaysia
Income Tax (Transfer Pricing) Rules 2023
The Income Tax (Transfer Pricing) Rules 2023 was gazetted on 29 May 2023. These Rules have effect for the year of assessment 2023 and subsequent year of assessment.
马来西亚
2023 年所得税（转让定价）规则
《2023 年所得税（转让定价）规定》于 2023 年 5 月 29 日在宪报刊登，并将在 2023 年课税年度开始生效。
Malta
Major Recent Tax Updates in Malta
Starting January 2024, Malta will enforce strict transfer pricing regulations. Businesses must comply with documentation and reporting requirements. To simplify the process of income tax calculations and reporting for groups of companies, the Consolidated Group Income Tax Rules will be introduced. Furthermore, Malta's Patent Box Regime will allow companies to avail deductions on qualifying intellectual property assets.
Individuals must also comply with the DAC8 Reporting Requirements on crypto-assets and cross-border tax rulings by May 2023. Overall, these measures are designed to promote transparency and fairness in the business world, benefiting individuals and companies alike while ensuring that they contribute to the Maltese economy's growth and prosperity.
马耳他
马耳他近期的主要税务更新
从2024年1月开始，马耳他将执行严格的转让定价规定。企业必须遵守文件和报告要求。为了简化集团公司的所得税计算和报告过程，将引入合并集团所得税规则。此外，马耳他的专利箱制度将允许公司对符合条件的知识产权资产进行扣除。
个人还必须在2023 年 5 月之前遵守关于加密资产和跨境税收规则的DAC8报告要求。总体而言，这些措施旨在促进商业世界的透明度和公平性，使个人和公司都受益，同时确保它们为马耳他经济的增长和繁荣做出贡献。
Pakistan
Federal Board of Revenue of Pakistan Bars Section 7E Defaulters from Selling Properties
Section 7E of the Income Tax Ordinance, 2001 (the Ordinance) was introduced through the Finance Act, 2022, imposing a tax on the fair market value of capital assets that are immovable properties owned by resident persons in Pakistan. A new provision sub-section (2A) in section 236C has been introduced in the Ordinance through the Finance Act, 2023, imposing obligation on transferring authority to ensure that the seller / transferor has discharged their liability u/s 7E in relation to the property being transferred. Accordingly, the Federal Board of Revenue of Pakistan (FBR) has also issued certain circulars defining the mode, manner and mechanism for uniform operation and implementation of the newly introduced law. However, confusion persists.
巴基斯坦
联邦税务局禁止第 7E 条违约者出售房产
2001年《所得税条例》第7E条通过引入了《财政法》，对巴基斯坦居民拥有的不动产资本资产的公平市场价值征税。透过2023《财政法》，该条例引入了第236C条第（2A）款的新规定，规定转让权力有义务确保卖方/转让人已履行第7E条规定的与所转让财产相关的责任。因此，联邦税收委员会也发布通知，确定了统一操作和执行新出台法律的模式、方式和机制，但混乱情况依然存在。
Saudi Arabia
Special economic zones in the Kingdom of Saudi Arabia
The Kingdom of Saudi Arabia launched the first five special economic zones with special trading systems to accelerate economic diversification and enable investors to do business in the Kingdom.
These zones support a range of industrial sectors and commercial activities, making it easier for investors to accelerate the development of their businesses regionally and internationally by providing an interconnected market with global markets.
These zones include the Special Economic Zone in King Abdullah Economic City, the Special Economic Zone in Ras Al-Khair, the Special Economic Zone in Jazan, the Special Economic Zone for Cloud Computing and Informatics, and the Special Integrated Logistics Zone in Riyadh.
沙特阿拉伯
沙特阿拉伯的经济特区
沙特阿拉伯启动了首五个特别经济区，这些特别经济区均采用特殊的贸易体制，以加速经济多元化并使投资者能够在沙特阿拉伯开展业务。
这些经济区支援一系列工业部门和商业活动，为投资者提供了一个与全球市场相互连接的市场，从而更容易地在区域和国际范围内推动其业务的发展。
这些经济区包括：阿卜杜拉经济城特别经济区、拉斯海尔特别经济区、贾赞特别经济区、云计算与信息学特别经济区以及利雅得特别综合物流区。
Turkey
Amendment in tax laws in Türkiye, including CIT and VAT rate increases
In the 2nd quarter of 2023, new laws and presidential decrees, namely Presidential Decree No. 7346 and Article 21 of Law No. 7456, came into force, which led to a series of changes in tax laws.
土耳其
土耳其税法修正案：提高企业所得税和增值税税率
2023 年第二季度，新法律和总统令（即第 7346 号总统令和第 7456 号法律第 21 条）开始生效，令税法发生一系列变化。
Zimbabwe
Tax agent registration in Zimbabwe
Zimbabwe has introduced a law for the first time that prohibits anyone not registered as a tax agent from carrying out the duties of a tax agent (SI 125 of 2023). While it has been the practice to have customs clearing agents regulated and licensed each and every year by the revenue authority, the same was not true for Domestic taxes. There was no law that prohibited anyone from conducting the business of a tax agent.
津巴布韦
津巴布韦税务代理注册
津巴布韦首次出台了一项法律，禁止任何未注册为税务代理人的人士，履行税务代理人的职责（2023 年 SI 125 号法律）。按照惯例，海关清关代理每年都要接受税务部门的监管并获得许可，但国内税收却并非如此，任何人皆可以从事税务代理业务，没有相关法律禁止。