Jumat, Juni 30, 2017 | Issue Number : 512

Scrutinizing Taxation Data & Information ? Part 2: Disclosure of Information at the Domestic Level

Overview

Following our recent discussion on access to financial information for tax purposes in relation to international treaties, this second half of a two-part edition of Indonesian Law Digest (ILD) will be taking a look at access to financial information for domestic tax-enforcement purposes. This domestic access is currently regulated under the following legal instruments:

1.	Government Regulation in Lieu of Law No. 1 of 2017 on Access to Financial Information for Tax Purposes (“Perppu 1/2017”);[1] and
2.	Ministry of Finance (“Ministry”) Regulation No. 70/PMK.03/2017 [2] on Technical Guidelines for Access to Financial Information for Tax Purposes, as amended by Ministry Regulation No. 73/PMK.03/2017 [3] (collectively referred to as “Ministry Regulation 70/2017”).

......

Subscribe to read more legal analysis.

Hukumonline Pro Intelligence

Platform AI hukum terpercaya sebagai solusi komprehensif riset Anda

Professional Solutions

University Solutions

Pro

Rp 5.000.000 /bulan

Jadwalkan Demo

Lihat Detail

Pro AI

Terfavorit

Rp 8.200.000 /bulan

Jadwalkan Demo

Lihat Detail

Pro Compliance

New

Rp 12.500.000 /bulan

Jadwalkan Demo

Lihat Detail

*Syarat dan ketentuan berlaku

Overview

1.	Government Regulation in Lieu of Law No. 1 of 2017 on Access to Financial Information for Tax Purposes (“Perppu 1/2017”);[1] and
2.	Ministry of Finance (“Ministry”) Regulation No. 70/PMK.03/2017 [2] on Technical Guidelines for Access to Financial Information for Tax Purposes, as amended by Ministry Regulation No. 73/PMK.03/2017 [3] (collectively referred to as “Ministry Regulation 70/2017”).

......