Monitoring and Supervision Mechanism for the Post-Tax-Amnesty Supervision of Taxpayers

In a bid to establish a mechanism for the monitoring and supervision of the execution of the post-tax-amnesty supervision of taxpayers, the Directorate-General of Tax has issued Circular on the Post-Tax-Amnesty Supervision of Taxpayers (“ Circular 14/2018 ”), which will serve as a new set of guidelines for the supervision of taxpayer compliance, both in terms of participants and non-participants in the tax-amnesty program.Prior to the issuance of Circular 14/2018, provisions relating to the implementation of post-tax-amnesty supervision were regulated under Circular on Taxpayer Post-Tax-Amnesty Supervision (“ Circular 20/2017 ”). [1] In essence, Circular 14/2018 redefines several provisions relating to the supervision of both participants and non-participants in the tax-amnesty program, and also establishes a mechanism for the monitoring and supervision of the execution of the post-tax amnesty supervision of taxpayers.Supervision of Non-Participants in the Tax-Amnesty ProgramThe supervision of non-participants in the tax-amnesty program is to be implemented through the identification of internal and external data and/or information which is provided through the tax-information system. Subsequently, the Account Representative (“ AR ”) of the Supervisory and Consultation Division/Expansion and Counseling Division will examine the relevant assets data of taxpayers as they relate to: [2]