New regulations for Transfer Pricing (“TP”) documentation, Mutual Agreement Procedures (“MAP”) and Advance Pricing Agreements (“APA”) have been issued.
Starting with the TP documentation for tax year 2024, Indonesian taxpayers are facing new requirements as the Indonesian Ministry of Finance has issued new regulations in “Ministry of Finance Regulation PMK 172” (“PMK-172”). This new regulation also includes minor changes to the MAP and APA regulations.
Read more our notable points and key takeaways:
