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.
Related Posts
Indonesia launches e-commerce tax collection from October
The Indonesian tax authority, the Directorate General of Taxes (DJP) will implement income tax collection from online
Read More
Indonesia: DGT overhauls tax compliance supervision, expands digital transaction oversight
Indonesia's Directorate General of Taxes (DGT) rolled out three coordinated regulatory changes in July 2026 to
Read More
Indonesia: DGT delays tax collection by e-commerce platforms until November 2026
Indonesia’s Directorate General of Taxes (DGT) has postponed the implementation of marketplace obligations to collect
Read More
Indonesia: Parliament approves new tax incentive framework for IFCs
Indonesia's parliament unanimously approved legislation that will let the government establish international financial
Read More
Indonesia: DGT grants tax filing extension for corporations until 31 May 2026
Indonesia's tax authority, the Directorate General of Taxes (DGT) has given companies an extra month to submit their
Read More
Indonesia: DJP sets procedures for Pillar Two global minimum tax compliance
Indonesia’s Directorate General of Taxes (DJP) issued Regulation No. PER-6/PJ/2026 on 4 May 2026, setting out
Read More