06 Feb 2019
TP Doc Series:
Revision PER-02 / PJ / 2019: Annual Corporate Income Tax Return Do Not Need To Attach TP Doc
Amendement of the Director General of Taxes Regulation Number PER-02 / PJ / 2019 (Distribution II) has answered the question whether the Annual Corporate Income Tax Return has to attach a Transfer Pricing Documentation (TP Doc). In connection with the previous information that the Annual Corporate Income Tax Return must attach a TP Doc (consisting of Master File, Local File and / or Country by Country Reports) in accordance with Attachment II letter J number 14 Director General of Tax Regulation Number PER-02 / PJ / 2019.
Distribution II PER-02 / PJ / 2019 confirmed that the Annual Corporate Income Tax Return is sufficient to attach an overview of the Master File and Local File and receipts of submission of Notifications or Country by Country Reports. Although they are not attached to the Annual Corporate Income Tax Return, the Director General of Taxes is still have the authority to request Master File and Local File. Thus, taxpayers are still required to provide TP Docs in accordance with the provisions stipulated in Article 4 of the Minister of Finance Regulation Number 213 / PMK.03 / 2016.
Registered Tax Consultant
BVD Oriana User
Read Other Updates
Pelaporan Kegiatan Lalu Lintas Devisa untuk Pinjaman Luar Negeri Swasta
18 Oct 2019
Audit Hukum Hak Asasi Manusia dalam Sektor Industri
04 Oct 2019
Outing 21-25 September 2019 @Hainan
30 Sep 2019
Dapatkah Mendirikan PT Dengan Bentuk Penyetoran Inbreng?
27 Sep 2019
Persiapan Pendirian PT PMA Setelah Lahirnya OSS versi 1.1
20 Sep 2019
Kepastian Hukum Dalam Peralihan Kepemilikan Tanah dan Bangunan Pada Dunia Bisnis Dan Investasi Properti
13 Sep 2019
Mengenal e-Court/ Persidangan Secara Elektronik
06 Sep 2019
Investor Asing Yang Ingin Mengurus ITAS, Tidak Perlu Datang Lagi Ke Badan Koordinasi Penanaman Modal (BKPM)
03 Sep 2019