New Regulation Concerning Procedures for Recording and Bookkeeping

DDTC Newsletter Vol.05 | No.11

18 June 2021

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The government has recently released a new regulation pertaining to procedures for recording and bookkeeping for tax purposes. The government has also published a regulation concerning the use of book value for the transfer and acquisition of assets in the context of mergers, split-ups, spin-offs, or taking over of a business.

On another note, several other new regulations have also been released, including provisions on the electronic issuance, signing, and delivery of tax decisions or assessments, as well as the ratification of new tax treaties between Indonesia and two partner countries, i.e. Singapore and the United Arab Emirates. Check out the full review in this week’s edition of DDTC newsletter.

Contents

• New Regulation Concerning Procedures for Recording and Bookkeeping
• Changes in Terms of Use of Book Value in the Context of Business Spin-offs
• Procedures for Electronic Issuance, Signing, and Sending of Tax Decisions or Assessments
• Stipulation of Export Prices for the Calculation of June 2021 Export Duties
• Guidelines for the Implementation of the Functional Position of Tax Dissemination Officers and Tax Dissemination Officer Assistants
• Ratification of the New Tax Treaty between Indonesia and Singapore
• Ratification of the New Tax Treaty between Indonesia and the United Arab Emirates

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