The Director General of Tax (“Director General”) has enacted Regulation No. PER-07/PJ/2017 of 2017 on Guidelines for Field Examinations for the Assessment of Compliance with Tax Obligations (“Regulation 7/2017”) in a bid to maintain the integrity and professionalism of said examinations. [1] With this goal in mind, Regulation 7/2017 sets out a number of guidelines for tax examiners which cover the organization of said field examinations and which address the following areas:
Procedures for Field Examinations for Taxation-Compliance Examinations Further Regulated
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