Electronic Submissions of Objection Letters Further Regulated

As background information, the electronic submission of objection letters was generally addressed under Regulation of the Minister of Finance (“Minister”) No. 9/PMK.03/2013  on Procedures for the Submission and Settlement of Objections (“Regulation 9/2013”),[1] which was amended through the issuance of Regulation of the Minister No. 202/PMK.03/2015 (“Regulation 202/2015”).[2] However, in a bid to improve the efficacy and efficiency of the submission procedure through the use of electronic systems,[3] the Director-General of Tax (“Director-General”) recently issued Regulation No. PER-14/PJ/2020 of 2020 (“Regulation 14/2020”), which specifically addresses comprehensive procedures for the electronic submission of objection letters.