New Provisions on Article 25 Income Tax Installment and Compliance Risk Management

DDTC Newsletter Vol.02 | No.06

04 October 2019

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This edition discusses the government effort to improve compliance, namely SE-24/PJ/2019. The circular letter contains the information regarding a follow-up to the tax amnesty program and Exchange of Information (EoI) through compliance risk management (CRM). At the end of September 2019, the government also issued new provision concerning the assertion in calculating Article 25 Income Tax installments in SE-25/PJ/2019. The other provisions are the excise relief for sliced tobacco products and certainty for the investor in the free trade and free port zone in Batam Region through the stipulation of decision maker.

Contents

• The Assertion of the Article 25 Income Tax Installment Mechanism
• The Relaxation of Excise Rules Enactment for Sliced Tobacco Type Products
• Elimination of Dualism in Batam Investment Leadership
• Efforts to Increase Taxpayer Compliance through Compliance Risk Management (CRM)

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