India: Global Expansion Update - June 2018

Last Updated: 11 July 2018
Article by SKP  

We are pleased to present the June issue of SKP Global Updates – our newsletter that covers employment, payroll, Goods and Services Tax (GST)/Value Added Tax (VAT) and corporate tax related developments globally.

The key highlights of this issue include, Penalties for Noncompliance of Country-by-country Reporting, Transfer Pricing Returns in South Africa, BC Introduces New Employer Health Tax in Canada, Key Highlights of Australia Budget 2018-19 and Employer Debt Regime Changes in The United Kingdom.


Foreign Workers to Visit in Person at the Department of Immigration

All foreign work permit holders will be required to present themselves, by appointment, to the Department of Immigration Services (DIS) for the verification of their permits and to have their fingerprints and digital photos re-taken.

Foreign workers must visit the (DIS) in person and present the following documents:

  • Original Work permit
  • Original Passport with official visa endorsement
  • Valid Alien Card
  • Proof of Payment of Government Fees
  • Kenya Revenue Authority (KRA) PIN Certificate

Following the audit process, the foreign national will be issued with an e-Permit, which will then be used to prove their work authorization and residence status as opposed to the multiple documents currently being used.

Employers should ensure that all foreign employees appear at the (DIS) for the verification process by 21 July 2018.

Foreign workers should arrange to appear at the Department of Immigration (DI) and complete the verification process by 21 July 2018. Those who fail to do so will not benefit from the e-Permit and will need to prove their immigration status with two documents instead of one. It is unclear whether there are other penalties associated with not appearing at the department by 21 July 2018.

South Africa

Penalties for Non-compliance of Country-by-Country Reporting, Transfer Pricing Returns

Recently, on 11 May 2018, the South African Revenue Service (SARS) issued a notice about penalties that may be imposed on Multinational Entity (MNE) groups or their South African companies, if they fail to comply with the rules for preparing and filing Country-by- Country (CbC) reports viz; Master files and Local files. Prior to 11 May 2018, the filing of the CbC report was compulsory, however no specific interest or penalties were assigned for non-compliance.

The South African CbC report only applies to MNEs where the group has total consolidated group revenue of more than ZAR 10 billion during the fiscal year immediately preceding the reporting fiscal year. The CbCR must be filed no later than 12 months after the last day of each reporting fiscal year of the group beginning on or after 1 January 2016. Returns are due within 12 months from the end of the relevant financial year (the first due date, as extended by SARS, was 28 February 2018).

Americas Argentina

Additional Measures for Tax Residency

Recently, a general resolution has been published by the Administración Federal de Ingresos Públicos, (AFIP) which provides additional regulations in addition to the provisions of the Income Tax Law (LIAG) with respect to tax residency of individuals.

As per the resolution, every taxpayer must have the following documents:

  • Certificate of permanent residency in another country issued by the relevant competent authority; or
  • Passport, consular certification or other relevant documents to prove the permanent residency outside Argentina.
  • These documents must be filed along with the application to cancel the tax registration number. Individuals must comply with the relevant tax obligations until the tax authority cancels the status as a taxpayer for which additional documents are required as mentioned below.
  • If a treaty is in force between Argentina and the relevant country, it will be resolved in accordance with the provisions of the relevant treaty; and
  • In the absence of a treaty, the resolution provides definitions of terms used in Article 125 of the LIAG but not defined there, such as "permanent home", "centre of vital interest", etc., in order to render the legal provision operative.

Effective from: 8 May 2018

Increase in Pension and Retirement Allowances

Recently, the National Social Security Administration (ANSES) has made various changes with respect to family allowances and pension. These changes are summarized below:

  • The minimum pension has been increased from ARS 7,660.42 to ARS 8,096.30.
  • Pensions Universal for the Elderly (PUAM) has also been increased from ARS 6,128.34 to ARS 6,477.04.
  • The amount of Universal Allocation per Child (AUH) has been increased from ARS 1,493 to ARS 1,578.
  • The allowance for child with disability has been increased from ARS 4,869 to ARS 5,147.
  • Annual School Assistance allowance has also been increased to ARS 1,322 per child to assist from the state to formal workers, to whom PUAM, the Unemployment Benefit and the AUH has been charged already.

Effective from: 1 June 2018

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