The Minister of Finance(“Minister”)has issued Regulation No. 122/PMK.08/2016 on Procedures for the Transfer of Taxpayer Assets to Indonesia and Their Placement in Investment Instruments External to the Financial Market Through the Tax-Amnesty Framework(“2016 Regulation”).The 2016 Regulation implements Article 24 (c) of Law No. 11 of 2016 on Tax Amnesty (“Tax-Amnesty Law”), [1] which required further details to be set out regarding investment procedures for any assets that are repatriated from overseas to Indonesia under the auspices of the current tax amnesty. [2] With this goal in mind, the 2016 Regulation stipulates the following matters:
Investment of Repatriated Assets External to the Financial Market Through the Tax-Amnesty Program
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