SSJK Consulting Tax Update March 2025: New Tax Audit Regulation MoF-15 Year 2025
The Ministry of Finance has issued new regulation No. MoF-15 year 2025 regarding Tax Audit and revoke the previous regulation, i.e. MoF-17/MoF.03/2013 as last amended with MoF-184/MoF.03/2015 regarding Procedures for Tax Audit. This regulation is effectively applied starting from 14 February 2025.
The MoF-15 Year 2025 regulates several changes on the tax audit process, e.g. type and duration of tax audit, preliminary tax audit findings, response on Formal Notification of Tax Audit Findings (SPHP), etc.
Please download our Tax Update for the above regulation here:
