On 11 August 2020, the Indonesian Directorate General of Taxation posted online Regulation No. PER-16/PJ/2020, on the mutual agreement procedure (MAP) rules under DTAs. The regulation covers: 1) the scope and definition of MAPs; 2) the deadline of April 25, 2021 for the submission of MAP implementation requests, subject to conditions; 3) eligibility criteria; 4) procedures for submitting and initiating MAP requests; 5) confidentiality requirements and deadlines for submitting MAP requests; 6) conditions to apply bilateral transfer pricing agreements; and 7) procedures for MAP applications and negotiations. The regulation enters into force the same date.
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