Elimination Of Administrative Penalties And Sunset Policy 2015

As we know, the national budget from tax revenue declared by the Directorate General of Taxation (DGT) was set at IDR 1.296 billion for 2015. Up until the first quarter, 13.65% of the target had been reached (tempo.com 1 April 2015). Furthermore, in 2015, the DGT has set this year to be the year of educating taxpayers.

Referring to the facts above, within this year, the DGT had issued two regulations regulating the elimination of administrative penalties, i.e. Regulation Number 29/PMK.03/2015 and Regulation Number 91/PMK.03/2015, also known as the Sunset Policy 2015.

Below are the summaries of the abovementioned regulations:

Regulation Number PMK 29/PMK.03/2015 (Elimination of Administrative Penalties Art 19 Paragraph 1 General Tax Law)