Rabu, Februari 6, 2013 | Issue Number : 2089

Procedures to Submit and Settle Tax Objections Reregulated

The Minister of Finance (“Minister”) has issued Regulation No. 9/PMK.03/2013 on Procedures to Submit and Settle Objections (“2013 Regulation”). The 2013 Regulation implements the following articles:[1]

1.	Articles 25 (5) and 26A (1) of Law No. 6 of 1983 on General Provisions and Procedures for Taxation, last amended by Law No. 16 of 2009 (“Tax Law”); and
2.	Article 30 (5) of Government Regulation No. 74 of 2011 on Procedures to Implement Tax Rights and Obligation Compliance (“PP 74/2011”).

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*Syarat dan ketentuan berlaku

1.	Articles 25 (5) and 26A (1) of Law No. 6 of 1983 on General Provisions and Procedures for Taxation, last amended by Law No. 16 of 2009 (“Tax Law”); and
2.	Article 30 (5) of Government Regulation No. 74 of 2011 on Procedures to Implement Tax Rights and Obligation Compliance (“PP 74/2011”).

......