by Geode Dinar F.
The Minister of Finance Regulation amendment finally signed as the Implementing Regulation of The Law No.11 of 2016 on Tax Amnesty in response with the Tax Amnesty program. Two regulations have been amended. The first regulation to be amended was PMK No.141/2016 as the amendment of PMK No.118/2016 regarding the Implementation of Tax Amnesty Law and second one was PMK No. 142/2016 as the amendment of PMK No. 127/2016 regarding Tax Amnesty towards Indirect Property by Special Purpose Vehicle of Taxpayer.
According to Vice of Minister of Finance, Mardiasmo, the amendment itself mostly regulates regarding the concession of administrative of tax amnesty, as he stated in one of news website. For example, due to apply the reference of Income Tax exemption, Taxpayers shall attached the copy of deed of sale/purchase/grants towards transfer of title as stipulated in article 24 paragraph 5, receipt of acceptance of temporary statement letter can be used as a reference publishment as stipulated in article 21 paragraph 1 point b, and the softcopy of an assets and a debt list are not prevail for Taxpayers with specific conditions as stipulated in article 13 paragraph 11. The resume of amendment and addendum of PMK No.141 as the amendment of PMK No.118 will be explained below: