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:
Tax Update July 2023
The July 2023 Tax Update informs PMK 66 year 2023 regarding Income Tax treatment on reimbursement or compensation in relation to work or services received in Benefit-in-Kind (BIK)
Transfer Pricing Guide Vol. 2 - July 2018
We will regularly publish the Transfer Pricing Guide to provide brief explanation on the transfer pricing rules in Indonesia. In this publication, the Transfer Pricing Guide consist of:
- Functional Analysis
- Comparability Factors
- Business Classification