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. (




The Minister of Finance Regulation Number 61/PMK.04/2018
The Minister of Finance Regulation Number 61/PMK.04/2018

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