On 4 March 2021, the Indonesian Directorate General of Taxation (DGT) updated the XML schema (version 2.0) for country-by-country reports (CbCR). The update includes the new XSD schema; a procedure for creating XML files; and technical guidance detailing changes and examples of prefilled files under the new format. The effective date for using version 2.0 of the schema is not set yet, but assumed to be required for CbC report filing made from the date of publication, i.e. 4 March 2021.
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