As a way to provide legal certainty in the implementation of write-off of tax receivables, including its review of list of the proposal for write-off of Tax Receivables, adjustment to provisions regarding decree of joint agreement as a basis for tax collection, as well as simplification of regulation of write-off of tax receivable, the government has issued the new Ministry of Finance Regulation Number 117 of 2024 on Procedures for the Write-Off of Tax Receivables. Find out more our insights about this topic in our Legal Brief publication.
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