Investor Presentaiton
3. GENERAL PROVISIONS AND TAX PROCEDURES (KUP)
5. Other Provisions in General Provision and Tax Procedures Law, including:
Appointment of Other Party as Tax Withholder/Collector
The government may appoint another party (for example, electronic transaction provider) as a Tax
Withholder/Collector for transactions involving such other parties. This is a solution for the development of
increasingly dynamic economic transactions, including those involving providers of electronic transactions, so
tax collection can be carried out efficiently, simply, and effectively.
International Cooperation for Tax Collection
To realize the benefits and as a form of Indonesia's active role in global tax cooperation, active collection
assistance can be carried out to partner countries, and requests for tax collection assistance to partner
countries are carried out reciprocally.
Mutual Agreement Procedures/MAP
To provide justice and legal certainty, the Law defines the parties that can apply for a MAP and regulates that
they can submit MAP request simultaneously with an Objection or Appeal. Key arrangements include:
a. The MAP will continue if the material in the appeal/review decision is not the material submitted by the
МАР,
b. The MAP will be terminated if the material in the appeal/review is the material submitted by the MAP,
c. MAP results include tax return/tax collection basis
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