| Issue Number : 4100

Procedures for the Determination of Low-Risk Taxable Entrepreneurs and the Implementation of Preliminary Tax Overpayment Refunds Updated

The Director-General of Tax (“Director-General”) recently issued Regulation No. PER-04/PJ/2021 on the Determination of Low-Risk Taxable Entrepreneurs and the Implementation of Preliminary Tax-Overpayment Refunds for Taxpayers That Meet Certain Criteria, Taxpayers That Meet Certain Requirements and Low-Risk Taxable Entrepreneurs as Well as Special Purpose Companies and Collective Investment Contracts Categorized as Low-Risk Taxable Entrepreneurs (“Regulation 4/2021”).

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The Director-General of Tax (“Director-General”) recently issued Regulation No. PER-04/PJ/2021 on the Determination of Low-Risk Taxable Entrepreneurs and the Implementation of Preliminary Tax-Overpayment Refunds for Taxpayers That Meet Certain Criteria, Taxpayers That Meet Certain Requirements and Low-Risk Taxable Entrepreneurs as Well as Special Purpose Companies and Collective Investment Contracts Categorized as Low-Risk Taxable Entrepreneurs (“Regulation 4/2021”).

......

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*Syarat dan ketentuan berlaku
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