Safeguarding Of Electronic Transactions In Online Tax Services

Summary of Regulation of the Director General of Taxation Number PER-06/PJ/2018 regarding The Second Amendment to Regulation of the Director General of Taxation Number 41/PJ/2013 regarding the Safeguarding of Electronic Transactions in Online Tax Services

The amendments set out in the new regulation are as follows:

  1. Addition of four new provisions in Article 1 regarding the definition of terms, namely sub-article 24 regarding the definition of Tax Service Office, sub-article 25 regarding the definition of Certain Out-of-Office Places, sub-article 26 regarding the definition of Single Window Integrated Services and sub-article 27 regarding the definition of Out-of-Office Tax Services;
  2. Amendment to the provisions of Article 4 paragraph (3) regarding the terms and conditions for EFIN activation application for individual taxpayers, paragraph (4) regarding the terms and conditions for EFIN activation application for corporate taxpayers, paragraph (5) regarding the terms and conditions for EFIN activation application for branch office of corporate taxpayer and paragraph (5a) regarding the terms and conditions for EFIN activation application for treasurers.

This regulation has come into effect as of February 21, 2018.

 

 

 

 

Source https://legalcentric.com/content/view/131307

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