Post Tax-Amnesty Supervision of Taxpayers

In order to follow up the tax-amnesty program, the Directorate General of Tax has issued Circular No. SE-20/PJ/2017 on the Post Tax-Amnesty Supervision of Taxpayers (“Circular 20/2017”), which will serve as a set of guidelines for the supervision of taxpayer compliance, both in terms of participants and non-participants in the tax-amnesty program.Taxpayer SupervisionThe supervision described under the Circular 20/2017 is divided up into two specific categories, namely: 1) Tax-Amnesty Compliance Supervision (“Tax-Amnesty Supervision”); and 2) General Tax Compliance Supervision (“General Supervision”). Details relating to each type of supervision measure are described below: