Rules and Procedure on Tax Complaint

Rules and procedures on tax complaint are detailed, in addition to the Law on Taxation, in the Prakas No. 1470 dated 06 November 2015 on the Rules and Procedures on Tax Complaint at the General Department of Taxation, Ministry of Economy and Finance. The scope of the complaints covered by this regulation includes the administrative complaint by any taxable person or tax withholding agent against decision or measure imposed by tax administration with regards to the tax evaluation, tax reevaluation, tax debt collection, or other tax related decision or measure. The text of this Prakas could be download here.