Minister of Finance (“MoF”) has issued Regulation No. 11/PMK.03/2013 on Procedure to Revise Tax Documents (“2013Regulation”). The 2013 Regulation implements Article 34 (5) of Government Regulation No. 74 of 2011 on Procedure to Implement Tax Rights and Obligation Compliance (“PP 74/2011”). Article 34 (5) stipulates the issuance of a Minister Regulation on procedure to revise tax documents (for a discussion on PP 74/2011, see ILD No. 242 ).
Procedure to Revise Tax Documents
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