Earlier quoted context omitted.
Documentation is essential. How things work is an important thing to document. Ideally it should be in version control and be generated from the code, because then it's less likely to go out of date. My solution to this is old and fairly unpopular, but I stand by it: anything in the codebase that's not obvious to a new maintainer should have a brief, explanatory code comment. Generally, this falls into two categories…
Why not: return nil if country_code==KERPLAKISTAN and day_of_week==MONDAY Then you don't need comments and the sync problem goes away?
Is this a quick thing somebody hacked in for a special, one-off, tax-free month in Kerplakistan as the country celebrates the birth of a princess?
Is this a permanent thing? Will there eventually be more weirdo tax rules for this country? Will there be others for other countries?
Knowing the "why" would help a developer understand the business, and reason about how best to work with this bit of code... should we just leave this ugly little special case in place? Should we have a more robust, extracted tax code module, etc.?
Commit messages help to accomplish this too, and can offer richer context than inline comments. Each has their place. Sifting through hundreds of commit messages in a frequently-updated module is not a great way to learn about the current state of the module, as the majority of those commit messages may well be utterly stale.
Ultimately the cost of having some concise inline comments is rather low, and the potential payoff is very large.
Remember that the longer term goal (besides the success of the business) of software is to have your developers gain institutional knowledge so that they can make more informed engineering decisions in the future.