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Government Determines New Procedures for the Reporting of Tax Returns

With the ultimate aim of improving the efficiency of tax reporting by taxpayers, the Director-General of Tax (“ Director-General ”) has issued Regulation No. PER-02/PJ/2019 on Procedures for the Submission, Admission and Processing of Tax Returns (“ Regulation 2/2019 ”). [1] Regulation 2/2019 redefines the overall process involved in the reporting of tax returns and specifically addresses the following matters:

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