Govt. Merges Provisions on the Implementation of NPWP Administration, Electronic Certification and PKP Confirmations

In an effort to provide greater legal certainty and improve services for taxpayers,[1] the Director-General of Tax (“Director-General”) has issued Regulation No. No. PER-04/PJ/2020 on the Administration and Implementation of Technical Guidelines for Taxpayer Identification Numbers, Electronic Certification and Confirmations as Taxable Businesses (“Regulation 4/2020”). In essence, this Regulation 4/2020 merges, repeals and replaces the previous legal framework, which comprised the following regulations:[2]