Procedures for the Determination of Low-Risk Taxable Entrepreneurs and the Implementation of Preliminary Tax Overpayment Refunds Updated

The Director-General of Tax (“ Director-General ”) recently issued Regulation No. PER-04/PJ/2021 on the Determination of Low-Risk Taxable Entrepreneurs and the Implementation of Preliminary Tax-Overpayment Refunds for Taxpayers That Meet Certain Criteria, Taxpayers That Meet Certain Requirements and Low-Risk Taxable Entrepreneurs as Well as Special Purpose Companies and Collective Investment Contracts Categorized as Low-Risk Taxable Entrepreneurs (“ Regulation 4/2021 ”).