Indonesia issues procedural requirements for APA programme
January 19, 2011
Sophie Ashley - TPW
Indonesia’s director general of taxation (DGT) has released Regulation No.69/2010, which outlines the procedural requirements taxpayers should follow if they want to obtain an advanced pricing agreement (APA).
The regulation follows Regulation No 43/2010, released September 6 2010, which confirmed it would be possible to apply for an APA. But no detailed rules were provided and, while the recent regulation was dated December 31 2010, it was not released until January 4 2011.
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