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)