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Latest Columns Tax Authority

  • Supervision Taxpayers after Tax Amnesty in Indonesia

    Supervision Taxpayers after Tax Amnesty in Indonesia

    Recently, the Directorate General of Tax issued Circular number SE-20/PJ/2017 on the Post Tax Amnesty Supervision of Taxpayers (Circular). The Circular regulates the supervision of both taxpayers who participated in the tax amnesty program (Participants) and taxpayers that did not participate (Non-participants). In this column we discuss the types of supervision by the tax authority which are set out in the Circular. The Circular has been in force since August 24, 2017.

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