Provisions on Taxation Application Services Providers Merged under New Framework

With the ultimate objective of increasing and expanding the provision of taxation services through advanced information technology, [1] the Director-General of Tax (“ Director-General ”) has issued Regulation No. PER-11/PJ/2019 on Taxation Application Service Providers (“ Regulation 11/2019 ”), which merges various provisions which were originally set out under a number of frameworks relating to taxation application service providers (“ Application Providers ”) and which addresses the following specific areas: