Electronic Submissions of Objection Letters Further Regulated

As background information, the electronic submission of objection letters was generally addressed under Regulation of the Minister of Finance (“ Minister ”) No. 9/PMK.03/2013 onProcedures for the Submission and Settlement of Objections(“ Regulation 9/2013 ”), [1] which was amended through the issuance of Regulation of the Minister No. 202/PMK.03/2015 (“improve the efficacy and efficiency of the submission procedure through the use of electronic systems, [3] the Director-General of Tax (“ Director-General ”) recently issued Regulation No. PER-14/PJ/2020 of 2020 (“ Regulation 14/2020 ”), which specifically addresses comprehensive procedures for the electronic submission of objection letters.