that to implement the provisions under Article 6 paragraph (3) and Article 92 of the Minister of Finance of the Republic of Indonesia Regulation Number 17/PMK.03/2013 concerning Procedures for Audits, it is necessary to enact a Director General of Taxes Regulation concerning Guidelines for Tax Audits of Related Taxpayers;

 

 

1.

Law Number 6 of 1983 concerning General Provisions and Tax Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to the State Gazette of the Republic of Indonesia Number 3262) as amended several times, last amended by Law Number 16 of 2009 (State Gazette of the Republic of Indonesia of 2009 Number 62, Supplement to the State Gazette of the Republic of Indonesia Number 4999);

2.

Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia of 1983 Number 50, Supplement to the State Gazette Number 3263) as amended several times, last amended by Law Number 36 of 2008 (State Gazette of the Republic of Indonesia of 2008 Number 133, Supplement to the State Gazette of the Republic of Indonesia Number 4893);

3.

Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 1983 Number 51, Supplement to the State Gazette of the Republic of Indonesia Number 3264) as amended several times, last amended by Law Number 42 of 2009 (State Gazette of the Republic of Indonesia of 2009 Number 150, Supplement to the State Gazette of the Republic of Indonesia Number 5069);

4.

Government Regulation Number 74 of 2011 concerning Procedures for the Exercise of Tax Rights and Fulfillment of Tax Obligations (State Gazette of the Republic of Indonesia of 2011 Nomor 162, Supplement to the State Gazette of the Republic of Indonesia Number 5268) pursuant to Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, last amended by Law Number 16 of 2009 (State Gazette of the Republic of Indonesia of 2009 Number 62, Supplement to the State Gazette of the Republic of Indonesia Number 4999);

5.

Minister of Finance of the Republic of Indonesia Regulation Number 17/PMK.03/2013 concerning Procedures for Audits (Official Gazette of the Republic of Indonesia of 2013 Number 47);

 

 

DIRECTOR GENERAL OF TAXES REGULATION CONCERNING GUIDELINES FOR AUDITS OF RELATED TAXPAYERS.

 

 

Stipulating Guidelines for Audits as listed in the appendix of this regulation as guidelines for implementing the Guidelines for Tax Audits of Related Taxpayers, hereinafter referred to as transfer pricing Audits.

 

 

The types and format of letters and/or documents required in the implementation of Guidelines for Tax Audits of Related Taxpayers are prepared using the format as per the examples listed in Appendix II which constitutes an integral part of this Director General of Taxes Regulation.

 

 

When this Director General of Taxes Regulation comes into force:

1.

For Audit Orders issued before the entry into force of this Director General of Taxes Regulation and the Audit has not been completed, the settlement process is carried out pursuant to the provisions stipulated under this Director General of Taxes Regulation;

2.

Director General of Taxes Decree Number KEP-01/PJ.07/1993 concerning Guidelines for Tax Audits of Related Taxpayers, is revoked and declared invalid.

 

 

This Director General of Taxes Regulation shall come into force on 1 July 2013.

 

 

Enacted in Jakarta
on 30 May 2013

DIRECTOR GENERAL OF TAXES,

signed

A. FUAD RAHMANY