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Procedures for Formal Examinations of Evidence of Income-Tax Payments for Land/Building Transactions Updated

Through the issuance of Regulation No. PER-08/PJ/2022 (“ Regulation 8/2022 ”), the Director-General of Taxes (“ Director-General ”) has now updated procedures for the examination of evidence relating to the fulfillment of income-tax obligations for income deriving from the following types of transactions (collectively referred to as “ Income-Tax Payments for Land/Building Transactions ”):

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