Taxpayer supervision after the tax amnesty period includes supervision in the context of tax amnesty and supervision in general. In the implementation of supervision in the context of tax amnesty, priority is given to supervision on differences in data or information regarding assets and on compliance with tax obligations in the tax year following the latest tax year for taxpayers participating in tax amnesty. Whereas supervision in general is to be conducted on the implementation of tax obligations by taxpayers participating in tax amnesty or not.
This circular also sets out the procedures for the implementation of the supervision, including details of the actions to be taken by the relevant parties at the Head Office and Regional Offices of the Directorate General of Taxes and at Tax Service Offices, in order to ensure clarity and uniformity in the implementation of taxpayer supervision. Moreover, this circular is also completed with the format of documents to be used in the implementation of taxpayer supervision.
This circular has come into effect as of August 24, 2017.