In many cases, international tax disputes often occur because of differences in tax authorities and taxpayers in interpreting Double Tax Avoidance Agreements (Tax Treaty) or Tax Treaty and / or transfer pricing for transactions with affiliated parties across...
Minister of Finance Sri Mulyani Indrawati has issued new rules concerning the submission of international treaty dispute resolution through mutual agreement procedure (MAP) which is stated in Minister of Finance Regulation (PMK) Number PMK.49 / PMK.03 / 2019...
Based on the results of examinations carried out by the Directorate General of Tax (DGT), a tax assessment letter will be issued, which can result in the tax payable being underpaid, overpaid, or zero. If the taxpayer does not agree, he can file an objection to the...
For decades, the community considered that violations in the field of taxation were only sufficiently resolved by administrative measures such as appeals, clarification, or examination. Some are even waiting for the Director General of Taxes to issue a tax assessment...
Tax disputes are disputes arising in the field of taxation between the taxpayer or the tax guarantor and the authorized official as a result of the issuance of a decision that can be appealed or appealed to the Tax Court based on taxation laws, including a claim for...
Based on our investigation, there was no explicit definition of litigation in the legislation. However, Article 6 paragraph (1) of Law Number 30 Year 1999 concerning Arbitration and Alternative Dispute Resolution (“Arbitration Law and APS”) reads: “Disputes or civil...
