Regulation of The Director General of Taxation Number PER-29/PJ/2017 Regarding Procedures For The Management Of Country-To-Country Report

This regulation is stipulated to implement the provisions of Article 12 paragraph (2) of Regulation of the Minister of Finance No. 213/PMK.03/2016. Based on this regulation, a country-by-country report must be submitted by a domestic taxpayer which constitutes a parent entity of a business group having the minimum consolidated gross turnover of Rp11 trillion or constitutes an constituent entity the parent entity of which is a foreign tax subject.

The country-by-country report must be made available by no later than 12 months as from the end of a tax year. The country-by-country report submission obligation is determined based on the tax year of a parent entity as from tax year 2016. This regulation has come into effect as of December 29, 2017. (https://legalcentric.com/content/view/130560)

 

 

CBCR

Presidential Regulation Number 13 Year 2018 regarding The Application of the Know-Your-Corporation-Beneficial-Owner Principle in the Context of the Prevention and Eradication of Criminal Acts of Money Laundering and Terrorism Financing
Presidential Regulation Number 13 Year 2018 regarding The Application of the Know-Your-Corporation-Beneficial-Owner Principle in the Context of the Prevention and Eradication of Criminal Acts of Money Laundering and Terrorism Financing

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