Governmental Institutions’ Obligation to Provide Tax Information

Recently, the government issued Government Regulation No. 31 of 2012 on Providing and Acquiring Tax Data and Information (“Regulation”) to implement Article 35A of Law No. 6 of 1983 on General Tax Provisions and Procedures, which was last amended by Law No. 16 of 2009 (“Tax Law”).  Article 35A of the Tax Law, requires the government to issue a regulation on issues related to providing tax data to the Directorate General of Tax (“Directorate General”), and collecting tax data.