Write-offs of Receivables Now Permitted Within the Customs-and-Excise Sector

  • The Director-General of Customs and Excise has issued Regulation No. PER-4/BC/2024 on Technical Guidelines for Write-offs of Receivables Within the Customs-and-Excise Sector, which has been in force since 28 March 2024.
  • This new Regulation allows for receivables to be written off, specifically as write-offs (penghapusbukuan) and invoice write-offs (penghapustagihan). Write-offs may now be performed against receivables, as outlined in: 1) Certain types of stipulation letters (e.g. stipulation letters on tariffs, stipulated tariffs for administrative sanctions); 2) Certain types of invoice letters; 3) Decrees of the Director-General of Customs and Excise on Appeals; and/or 4) Decisions of the tax court.
......

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  • The Director-General of Customs and Excise has issued Regulation No. PER-4/BC/2024 on Technical Guidelines for Write-offs of Receivables Within the Customs-and-Excise Sector, which has been in force since 28 March 2024.
  • This new Regulation allows for receivables to be written off, specifically as write-offs (penghapusbukuan) and invoice write-offs (penghapustagihan). Write-offs may now be performed against receivables, as outlined in: 1) Certain types of stipulation letters (e.g. stipulation letters on tariffs, stipulated tariffs for administrative sanctions); 2) Certain types of invoice letters; 3) Decrees of the Director-General of Customs and Excise on Appeals; and/or 4) Decisions of the tax court.
......

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PRO PLUS

Rp 7.500.000

per bulan

  • Semua Fitur Paket Professional
  • Layanan Penerjemahan Peraturan
  • Precedent Hukumonline
  • Virtual Discussion

PROFESSIONAL

Rp 4.500.000

per bulan

  • Semua Fitur Paket Standard
  • Terjemahan Peraturan
  • Peraturan Konsolidasi
  • Premium Stories
  • Monthly Law Review (MLR)
  • Indonesian Law Digest (ILD)

STANDARD

Rp 2.500.000

per bulan

  • Indonesian Legal Brief (ILB)
  • Daily Updates
  • Bantuan Layanan Pencarian Peraturan
  • Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent