Procedures for the Collection of Tax-Related Information from Governmental Institutions, Associations and Certain Businesses

The Ministry of Finance (“ Ministry ”) has issued Regulation No. 228/PMK.03/2017 on Details of Types of Data and Information, as Well as Procedures for the Submission of Taxation-Related Data and Information (“ Regulation 228/2017 ”), which serves as an implementation of Articles 3 (4), 4 (1), 5 (2) and 7 (3) of Regulation No. 31 of 2012 on the Provision and Collection of Taxation-Related Data and Information (“ Government Regulation 31/2012 ”). [1] This regulation has been issued in order to update the list of parties which are required to submit taxation-related data and information (“ Taxation Data ”). [2] Regulation 228/2017 encompasses several provisions which address the following matters: