Procedures for the Implementation of Taxation Rights and Obligations Updated: NIK Activation and Carbon Tax Introduced

On 12 December 2022, the government issued Regulation No. 50 of 2022 on Procedures for the Implementation of Rights and the Fulfilment of Taxation Obligations (“Regulation 50/2022”), which aims to provide further legal certainty, convenience and clarity to the general public so that they can gain an understanding of the provisions that apply in relation to the exercising of their taxation rights and obligations.[1] Regulation 50/2022 also repeals and replaces various regulations and provisions which previously addressed these matters, specifically:[2]