Indonesia: Updated Advance Pricing Agreement regulations issued

Indonesia: Updated Advance Pricing Agreement


The Directorate General of Taxation ("DGT") issued a welcome update to the Advance Pricing Agreement (“APA”) regulations. The most important amendments are the simplification of the application process, extension of the validity of APAs including the possibility of a rollback, the abolishment of the annual compliance requirements and guidance on a new extension process.

The DGT also included further administrative requirements and deadlines as well as guidance on the application of transfer pricing methodologies.

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