Thursday, October 12, 2017
Issue Number: 3221
Post Tax-Amnesty Supervision of Taxpayers
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In order to follow up the tax-amnesty program, the Directorate General of Tax has issued Circular No. SE-20/PJ/2017 on the Post Tax-Amnesty Supervision of Taxpayers (“Circular 20/2017”), which will serve as a set of guidelines for the supervision of taxpayer compliance, both in terms of participants and non-participants in the tax-amnesty program.     Taxpayer Supervision   The supervision described under the Circular 20/2017 is divided up into two specific categories, namely: 1) Tax-Amnesty Compliance Supervision (“Tax-Amnesty Supervision”); and 2) General Tax Compliance Supervision (“General Supervision”)....

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