Jumat, Agustus 11, 2023

Annual Report Filing Procedures for Tax Consultants Further Confirmed

The Minister of Finance ("Minister") originally addressed the filing of annual reports by tax consultants ("Annual Tax Reports") through the issuance of Regulation No. 111/PMK.03/2014 on Tax Consultants, as amended by Regulation No. 175/PMK.01/2022 (collectively referred to as "Regulation 111/2014"). As mandated under Regulation 111/2014, the Head of Center for Supervision of Financial Service at the Ministry of Finance has decided to confirm these Annual Tax Report procedures through the issuance of Circular No. SE-4/PPPK/2023 ("Circular 4/2023"), which has been in force since 3 August 2023 and which applies to annual reports for the 2022 tax year.
Circular 4/2023 emphasizes that tax consultants working for tax advisory offices or for companies that offer tax-related services are required to submit lists of the names of any taxpayers who have been beneficiaries of their tax services using the Tax Report Format set out under Appendix XI to Regulation 111/2014.
Furthermore, any tax consultants who previously drew up annual reports but who did not adhere to the above provisions should revise said reports and submit them via the following email addresses: 1) [email protected]; and 2) [email protected].

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The Minister of Finance ("Minister") originally addressed the filing of annual reports by tax consultants ("Annual Tax Reports") through the issuance of Regulation No. 111/PMK.03/2014 on Tax Consultants, as amended by Regulation No. 175/PMK.01/2022 (collectively referred to as "Regulation 111/2014"). As mandated under Regulation 111/2014, the Head of Center for Supervision of Financial Service at the Ministry of Finance has decided to confirm these Annual Tax Report procedures through the issuance of Circular No. SE-4/PPPK/2023 ("Circular 4/2023"), which has been in force since 3 August 2023 and which applies to annual reports for the 2022 tax year.
Circular 4/2023 emphasizes that tax consultants working for tax advisory offices or for companies that offer tax-related services are required to submit lists of the names of any taxpayers who have been beneficiaries of their tax services using the Tax Report Format set out under Appendix XI to Regulation 111/2014.
Furthermore, any tax consultants who previously drew up annual reports but who did not adhere to the above provisions should revise said reports and submit them via the following email addresses: 1) [email protected]; and 2) [email protected].

......