In an effort to facilitate the determination of low-risk taxable entrepreneurs ( No. PER-6/PJ/2025 (“on Preliminary Refunds of Tax Overpayments for Taxpayers That Meet Certain Criteria and Certain Requirements, and Low-Risk PKP, as Well as Special Purpose Companies(“
Low-Risk PKP List Extended: Additional Criteria for Exemption from Formal Determination by the Director-General of Tax Introduced
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