The Director General of Taxation issued RegulationNo. PER-122/PJ/2006on the Time Period for the Settlement and Reimbursement of Excess Value Added Tax or Luxury Goods Sales Tax to ensure greater security of State revenues, the provision of premium services to tax payers, and to improve the level of legal certainty concerning tax payments and reimbursements where applicable.

Settlement and Reimbursement of Excess Tax Payments
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