Technical Procedures for the Correction of Tax-Amnesty Approvals

The Director General of Tax (“Director General”) has issued another tax-amnesty-related provision regarding the correction of tax-amnesty approvals (“Corrections”) through the issuance of Regulation No. PER-14/PJ/2017 on Procedures for the Correction of Tax-Amnesty Approvals (“Regulation 14/2017”).Prior to the issuance of Regulation 14/2017, the format for the Correction letter was stipulated under Director General Regulation No. PER-07/PJ/2016 on Documents and Technical Guidelines for the Filing of Documents in the Event of the Implementation of a Tax Amnesty, as most recently amended by Director General Regulation No. PER-26/PJ/2016 (“Previous Regulations”).Regulation 14/2017 specifically addresses technical procedures for the submission of Corrections, as described in the following provisions: