Regulation of The Director General of Taxation Number PER-28/PJ/2017 Regarding Procedures For The Exchange Of Information Based On Request In The Context Of The Implementation Of International Treaties

The exchange of information upon request, either from or to partner county or partner jurisdiction, shall be implemented by the Director of International Taxation in relation to Income Tax, Value Added Tax, Luxury Goods Sales Tax as well as Land and Building Tax (specifically for plantation, forestry and mining) based on tax treaties or convention on Mutual Administrative Assistance in the Taxation Sector. This regulation sets out the procedures and measures to be taken in order to convey requests for information to a partner country or partner jurisdiction up to the receipt of the information as well as to respond to request for information from the partner country or partner jurisdiction until the requested information has received from the partner country or partner jurisdiction,

This regulation has come into effect as of 29 December 2017. (https://legalcentric.com/content/view/130650)

 

 

 

PROCEDURES FOR THE EXCHANGE OF INFORMATION BASED ON REQUEST IN THE CONTEXT OF THE IMPLEMENTATION OF INTERNATIONAL TREATIES

The Minister of Finance of The Republic of Indonesia Regulation Number 192/PMK.03/2018
The Minister of Finance of The Republic of Indonesia Regulation Number 192/PMK.03/2018

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