The Minister of Finance(“Minister”)has just issued Regulation No. 118/PMK.03/2016 (“2016 Regulation”)on the Implementation of Law No. 11 of 2016 on Tax Amnesty(“Tax Amnesty Law”). [1] In essence, the 2016 Regulation serves to implement Article 24 (a), (b), (c), (d), and (e) of the new Tax-Amnesty Law, and requires that the Minister set out further technical procedures to be followed by taxpayers when they are applying for any tax amnesty, covering:
Implementing Regulation for the Tax Amnesty Law
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