In response to the general public’s concerns regarding the ambiguities of Law No. 11 of 2016 on the Tax Amnesty (“Tax-Amnesty Law”) [1] and its implementing regulations, the Director General of Tax (“Director General”) has issued Regulation No.11/PJ/2016 on Further Provisions for the Implementation of the Tax-Amnesty Law(“2016 Regulation”). [2] In a nutshell, the 2016 Regulation aims to clarify certain obscure provisions regarding the implementation of the tax amnesty, and covers:
Govt. Further Clarifies Provisions on Tax-Amnesty Law
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