On 26 March 2018, the tax authority of Indonesia published an updated guidance on Country-by-Country (CbC) reporting. The guidance includes:

  • The general CbC reporting requirements applicable for MNE groups with consolidated gross revenue threshold of IDR 11 trillion if the ultimate parent is resident in Indonesia (primary filing) and a threshold of EUR 750 million if the ultimate parent is not resident in Indonesia (local filing).
  • The CbC notification requirements.
  • Jurisdiction lists in relation to CbC report exchange.
  • The method of submission of the CbC report and notification.
  • CbC report must be submitted in XML file format when submitting via DJP Online service.
  • The deadlines for the CbC report and notification, which are 16 months after the end of the reporting year for 2016 (i.e. 30 April 2018 for 31 December 2016 year-end), and 12 months after for the 2017 and subsequent reporting years; and
  • The penalties for failing to comply with the CbC reporting and notification requirements subject to a fine up to IDR 1 million.