new-tp-tax-reporting-compliance-requirements-indonesia - KPMG | ID
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New Transfer Pricing Tax Reporting Compliance Requirements in Indonesia

New TP Reporting Compliance Requirements in Indonesia


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New Indonesian transfer pricing reporting compliance requirements         (“PMK-213”) were implemented on 30 Dec 2016 with immediate effect.    

PMK-213 requires certain taxpayers in Indonesia to prepare a Master File (“MF”), Local File (“LF”) and Country by Country Report (“CBCR”). The preparation of the  MF, LF and CBCR under PMK-213 is now mandatory with penalties applicable and needs to be available when the Corporate Income Tax Return is submitted. 

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