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27 March 2024 by
On 19 January 2024, the Indonesian Directorate General of Taxes (“DGT”) issued a Circular Letter of the Directorate General of Taxes No. SE-1/PJ/2024 (“SE No. 1/2024”) as an implementation to the enactment of Minister of Finance of the Republic of Indonesia Regulation No. 177/PMK.03/2022 concerning Procedures for Examining Initial Evidence of Criminal Acts in the Tax Sector which has been effective starting from 3 February 2023 (“PMK No. 177/2022”). PMK No. 177/2022 stipulates several updates which are reflected in SE No. 1/2024 including among other provisions related to (a) the time limit for submitting the initial evidence examination report which must be submitted no later than 1 (one) month before the examination period ends and (b) limitation on the extension period for the initial evidence examination into 12 (twelve) months. In general, SE No. 1/2024 establishes internal technical guidelines for DGT in conducting examinations of evidence of the initiation of tax crimes. This publication aims to provide a preliminary overview concerning the initial evidence examination for taxation crime under SE No. 1/2024.
29 May 2023 by
As one of the designated Key Partners of the OECD, Indonesia has implemented some of the OECD’s Action Plans into its prevailing laws and regulations, including Action 8-10 concerning Transfer Pricing and Action 13 concerning Country-by-country Reporting.
20 December 2022 by
In its aim to attract more investors, the Indonesian government has been reforming many laws and regulations since 2020. The wide-ranging Omnibus Law, which amends approximately 78 laws and regulations, was presented in 2020, the Tax Harmonization Law in 2021.
20 December 2022 by
In its aim to attract more investors, the Indonesian government has been reforming many laws and regulations since 2020. The wide-ranging Omnibus Law, which amends approximately 78 laws and regulations, was presented in 2020, the Tax Harmonization Law in 2021.
10 September 2021 by
In line with the development of technology, consumers’ behavior in using financial services has shifted
22 September 2020 by
Indonesian Taxation for Electronic System Trading