Procedures for Formal Reviews of Slips on the Fulfillment of Income-Tax Payments for Incomes Deriving from Transfers of Land and/or Building Titles and PPJB Amended

The Director-General of Tax (“ Director-General ”) has issued Regulation on the Amendment (“ Amendment ”) to Regulation of the Director on Procedures for Reviews of Slips on the Fulfillment of Income-Tax Payment Obligations for Incomes Deriving from Transfers of Land and/or Building Titles, and Conditional Sales and Purchase Agreements for Land and/or Buildings and Their Amendments (“ Regulation 18/2017 ”).The Amendment primarily modifies various provisions relating to formal reviews of slips on the fulfillment of income-tax payment obligations (“ Slips ”). This edition of Indonesian Legal Brief (ILB) will confine itself to the following related matters: