Towards Certainty in Tax Dispute Resolution

DDTC Newsletter Vol.01 | No.07

16 May 2019

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This edition of the newsletter reviews new provisions concerning requests for mutual agreement procedure (MAP) implementation in Indonesia. The new provisions are contained in the Minister of Finance Regulation No. 49/PMK.03/2019, effective as of April 26, 2019. The regulation comprises several significant changes. In addition, the new procedure of MAP implementation request has been adjusted to the agreed international tax policy standards, namely the OECD & G20’s BEPS Action Plan 14. Moreover, this edition contains the inauguration of 14 new tax court judges and a list of companies obliged to use the e-Bupot application. The obligation to use e-Bupot is regulated in the Director General of Taxes Decree No. KEP-425/PJ/2019 issued last April.

Contents

• New Procedures to Request MAP Implementation
• The Government Appoints 14 New Tax Court Judges
• List of Tax Withholders Obliged to Use E-Bupot

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