Selasa, April 23, 2024

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.

......

Subscribe to read more legal analysis.

Hukumonline Pro Intelligence

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