A federal judge’s ruling in the case Kwong v. United States has opened a narrow window for tens of millions of American taxpayers to claim refunds on COVID-era interest and penalties, but the deadline to file is this Friday. The November decision held that tax filing and payment deadlines should have been postponed for the entire disaster declaration period plus 60 days—roughly January 2020 through July 2023—potentially entitling individuals and businesses to refunds on late-filing penalties and interest assessed during that time. The US government is appealing, with the Treasury Department stating the ruling “was wrongly decided because it is a misreading of the plain language of the statute.” Despite the uncertainty, taxpayers must submit Form 843 by the three-year anniversary of the period’s end to preserve eligibility. The IRS last week began accepting electronic submissions for these specific claims, a departure from the previous paper-only requirement.

In Brazil, the Federal Revenue Service opened consultation on Wednesday for a special batch of automatic income tax refunds, a system it calls “cashback.” This first batch, totalling R$460 million, will benefit 3.55 million taxpayers who were not required to file a 2025 return but had tax withheld at source during 2024. The refund, capped at R$1,000 per person, will be deposited directly into the taxpayer’s Pix key-linked account on 15 July. The system uses existing government databases to generate a simplified return automatically, without any prior request from the taxpayer. About 500,000 individuals were excluded this year because their CPF was irregular or they lacked a registered Pix key by the end of June.

Argentina’s tax agency, ARCA, raised the thresholds at which banks and virtual wallets must report transactions, effective this month. Transfers now trigger mandatory reporting at 50 million pesos for individuals, up sharply from 2 million pesos, while fixed-term deposits are reported from 100 million pesos. The thresholds will be updated monthly with inflation. Viewed from Buenos Aires, the adjustment concentrates oversight on larger movements, though exceeding the limits does not automatically trigger an audit. In India, the Income Tax Department is increasingly using data analytics to cross-check returns against the Annual Information Statement and Form 26AS. Tax practitioners in Mumbai note that mismatches in capital gains, interest income, or high-value transactions are common triggers for notices, as the department draws on third-party data from banks, brokers, and property registrars.

In Nigeria, the Kwara State Internal Revenue Service urged prompt tax payment, arguing that compliance strengthens internally generated revenue and funds development. The chairman said reforms aim to reduce the burden on low-income earners while ensuring high-net-worth individuals contribute fairly, and warned that enforcement measures would be applied where necessary. These developments, spanning four continents, illustrate a broader shift: tax authorities are using automation and data-matching to close compliance gaps, streamline refunds, and target enforcement more precisely. The next milestone to watch is the US government’s appeal of the Kwong ruling, which will determine whether the tens of millions of refund claims ultimately materialise.