The Minister of Finance (“Minister”) has issued Regulation No. 68/PMK.03/2012 on Tax Exemption Procedures and Tax Exemption Amount Determination (“Regulation”) in order to implement Article 24 of Law No. 6 of 1983 on General Provisions and Procedure for Taxation (“Law 6/1983”) as amended by Law No. 16 of 2009 (“Fourth Amendment”).
New Regulation on Tax Exemption or Legalized Tax Avoidance?
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