Provisions on Tax Audits during the Transitional Period of Changes in Tax Office Types

DDTC Newsletter Vol.05 | No.08

7 May 2021

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The tax authorities release a regulation that adjusts the provisions on tax audits during the transitional period of changes in the types of Tax Offices from Small Tax Offices to Medium Tax Offices. Said regulation has been released to adjust the postponement of the time of registration (Saat Mulai Terdaftar/SMT) of the transferred taxpayers and the implementation of the duties, functions, and organizational structure of the DGT’s vertical units undergoing reorganization.

Next, there are also regulations concerning changes in the duties and functions of the two divisions at the Regional Office, the distribution and stipulation of the detailed duties of the sections of supervision at the Tax Office, May 2021 interest penalties and compensation interest rates, and the interconnection of the BKPM and DGT’s Online Single Submission System (OSS).

Contents

• Provisions on Tax Audits during the Transitional Period of Changes to Tax Office Types
• Provisions on the Changes in the Duties and Functions of Two Divisions in the Regional Office
• Distribution and Stipulation of Detailed Duties of the Tax Office’s Sections of Supervision
• May 2021 Interest Penalties and Compensation Interest Rates
• Online Single Submission System Interconnection between BKPM and DGT

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