Tax-amnesty policy to be divided into three periods over ten months, with a different calculation formula being applied for each period

Recently, the Minister updated these guidelines through the issuance of Ministerial Regulation No. P.50/Menlhk/Setjen/Kum.1/6/2016, which also repeals and replaces the 2014 Guidelines. This update aims to incorporate the various changes made under the 105/2015 Government Regulation.

Increased availability of pharmaceutical products and medical equipment targeted

Ministry Regulation mandates that receiving banks should establish three-year, term-deposit facilities

If proven guilty, taxpayers can still be prosecuted

Claims surface that PPATs will be exposed to numerous technical complications

One of the main factors underlying the failure of previous tax amnesties was undoubtedly a general lack of understanding regarding tax-amnesty regulations. With these regulations in mind, this edition of Indonesian Law Digest (ILD) will analyze the Tax Amnesty Law.

Applicants are demanding the revocation of certain provisions that appear to legitimize money laundering

Concerns raised over certain provisions, such as new minimum-age requirements and PPAT working areas

Many dissent and unrest among various factions within the House prior to the passage of the Bill