Directorate General Of Civil Aviation | Ministry Of Transportation Republic Of Indonesia
Making Dispute Resolution More Effective. If you wish to proceed to the Guidance on APA, please click this link: Advance Pricing Agreement.
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Making Dispute Resolution More Effective. If you wish to proceed to the Guidance on APA, please click this link: Advance Pricing Agreement. Or, if you wish to proceed to the Guidance on MAP, please click this link: Mutual Agreement Procedure. Definition of APA 1. An advance pricing agreement APA is a written agreement made by and between: The aim of APA 2. An APA is used to prevent disputes on transfer pricing issues. The potential scope of an APA is flexible. It may relate to all the transfer pricing issues of the business or be limited to one or more specific transactions.
Unilateral, bilateral or multilateral agreement 7. Businesses operating in several countries may wish to seek APAs that involve all the relevant administrations affected by the transfer pricing issues. Indonesian CA will immediately follow up such requests by contacting the CA of treaty partners.
In that case, the application shall be submitted separately. For instance, the taxpayer has three related party transactions, i. The taxpayer may, in this case, apply for unilateral APA for the sale of goods and purchase of raw materials, while at the same time apply for bilateral APA for the royalty payment.
APAs – who may apply An APA may be requested by any: Every APA request will be considered on the basis of its particular facts and features, but generally DGT will be looking at the following factors taken together, whether: When an Indonesian taxpayer business does obtain an APA, and the provision in question is made or imposed with a related Indonesian taxpayer, DGT may seek to avoid such issues by encouraging the business to apply the transfer pricing methodology as agreed in APA for the commercial purposes.
The initial contact – the Prelodgement process The APA process is initiated by the taxpayer, but DGT always strongly recommends that taxpayer interested in applying for an APA contacts us first to informally discuss its plans before presenting a formal application.
This is the prelodgement stage. It is also to build the cooperative relationship essential to the entire APA process in order to reach mutually agreed outcomes. In building this type of relationship, it is necessary to align taxpayer and DGT expectations as much as possible by outlining a realistic anticipated timetable for agreeing an APA based on past experience, or to discuss other practical issues with the business. Taxpayer should also make their Account Representative aware of their interest in an APA and send them a copy of the correspondence.
Taxpayer who submits prelodgement request shall submit a written agreement to provide all required documents in APA application process and it shall be supplemented with supporting documents as follows: Prelodgement shall generally cover the discussion on: DGT is usually able to indicate at the conclusion of a prelodgement whether it will be prepared to consider an application for an APA. Provision of details of the proposed covered transactions, and any slide presentation intended to be given to DGT beforehand, will help make the prelodgement meeting as productive and informative as possible.
An APA will be operative for a specified period from the date of entry into force as set out in the agreement. The taxpayer should propose a term for the APA, taking into account the period over which it is reasonable to assume that the method for dealing with the relevant transfer pricing issues will remain appropriate.
An APA is intended to cover periods in advance of those where a return is already made at the date of application.
However, it is possible that a fiscal year in APA period may have ended before agreement is reached. In that case, DGT may allow the APA to be effective for that year, and the agreement may set out any adjustments to be made for tax purposes as a consequence of the agreement. Consequently, in such circumstances, the taxpayer may wish to consider requesting that the bilateral APA also covers this earlier period and is used as a basis for amending their self-assessment return for those years.
The roll-back will be implemented via MAP, but this possibility is dependent on the ability and willingness of both administrations to roll-back. However, to the extent such an approach is appropriate and feasible, DGT will co-ordinate the APA request in respect of future years with any transfer pricing audit in respect of prior years in order to improve overall efficiency and reduce duplication of enquiries.
The formal APA application It is also encouraged that APA application be copied and sent to the tax office where taxpayer is registered. The documents and information that should be incorporated in the formal application, are: In the case of a bilateral APA the taxpayer will be expected to ensure that all information provided in the application to one administration is made available at the same time to the other administration involved.
Information exchanged with treaty partners – for instance, in the course of reaching agreement on bilateral APAs – is also protected from disclosure by the terms of the Exchange of Information Article in the relevant DTA. Further, any information obtained during the APA process will not be used for tax audit purposes.
APA Discussion Stage On receipt of an application DGT will evaluate its contents and will seek clarification and further information from the business as necessary. The examination of the application should be a co-operative process in which the transfer pricing issues are discussed openly and access to relevant supporting information and documentation is made available.
Lack of co-operation in these respects may result in DGT declining to give any further consideration to the application. Where a bilateral APA is being sought, DGT will expect the business to continue to make relevant information available at the same time to each administration involved, and in turn DGT will keep the treaty partner informed about the progress of its examination of the APA request, will seek to discuss with the treaty partner key issues arising at the earliest opportunity and will keep the business informed about the progress of the bilateral process.
Taxpayer will not attend the BAPA negotiation, unless both CAs mutually consent to allow the taxpayer to be present during the negotiation in order to explain the issues under discussion. Accordingly, finalising a bilateral agreement with a treaty partner is a government-to-government process. Reaching agreement The agreement between DGT and the taxpayer will be made subject to its terms being observed. The terms will include: The person responsible for signing the agreement on behalf of the taxpayer would be the person responsible for signing a tax return, subject to that person having authority to commit the taxpayer to the terms of the APA.
This objective is dependent on the complexity of the case and, in the case of bilateral or multilateral applications, may be dependent on the working practice of the administration s in the other country or countries. It is also, of course, dependent on co-operation from the applicant. DGT may view significant delay on the part of the taxpayer as indicative of a lack of co-operation or a loss of interest in agreeing an APA and may then terminate the APA process as a result.
DGT expects the taxpayer to facilitate an efficient process by providing all the information necessary to consider the application properly and reach agreement in timely manner. DGT, and generally its treaty partners, will expect the actual pricing of the transactions covered by an APA to be consistent with the transfer pricing methodology and terms defined within it.
APA monitoring and review – annual reports Taxpayer may send the digital copy of annual compliance report to the email address: A copy may be sent to the Account Representative. The requirements of each report will consist of detailed explanation on Taxpayer compliance in implementing Transfer Pricing method on transactions covered in APA; detailed explanation on the accuracy and consistency of the implementation of Transfer Pricing method; detailed explanation on the accuracy of factors which may influence critical assumptions on the implementation of Transfer Pricing method; detailed explanation that the tax return is in accordance with the APA; and other information which supports explanation above.
The broad intention is that Annual Reports should demonstrate whether the business has complied with the terms and conditions of the APA. APA Cancellation and Review In practice, when considering reviewing or cancelling the APA, DGT will consult with the taxpayer and with the Competent Authority of the treaty partner involved.
Where a date of cancellation of the APA needs to be determined, it will be determined by the nature of the event that led to the cancellation. Revising and renewing APAs The taxpayer may request renewal of an APA for an additional fixed period no later than 6 months preceding the expiry of its current term. It will also consider whether the previous APA methodology and its monitoring requirements for all parties have functioned as well as intended. Indonesia has committed to implementing the minimum standard in respect of: Definition of MAP 4.
The aim of MAP 5. The treaties require that the taxpayer presents his case to the CA of which he is a resident or, if his case comes under non-discrimination provisions, to that of the CA of which he is a national. MAP can be requested in parallel with: Rejection of MAP requests 7. Indonesian CA requires that sufficient information and documentation is provided to fully assess the request for MAP. A detailed list of the information and documentation requirements are as follows: Aside from the requirements above, MAP request shall meet the following provisions: Nonetheless, despite the taxpayer request, Director General of Taxes may request for MAP on matters which are deemed necessary and at the initiative of the Director General of Taxes.
The matters which are deemed necessary and at the initiative of the Director General of Taxes are furtherly explained in Article 12 of Minister of Finance Regulation No. Time limits for submitting a MAP request Please be advised to check the pertinent Tax Treaty, since the provisions regarding time limit may vary for each Tax Treaty.
Implementing the MAP outcome Scope for granting relief In the event Indonesian CA concludes that an action has led to taxation not in accordance with the treaty and that the MAP request is admissible and justified then the Indonesian CA will first consider if the issue can be resolved on a unilateral basis. In this case, Indonesian CA may grant relief, under the provisions of the treaty, without the need to enter into bilateral discussion with the other tax authority.
As part of the MAP process, where an agreement is finalised between the relevant CAs, the taxpayer is notified of the decision and is provided with an explanation of the result. Once the taxpayer has accepted the agreement, written confirmation of the agreement is exchanged between the administrations.
The results are processed by the tax administrations and relief is obtained. Methods of giving relief As stipulated in the relevant Tax Treaty, any agreement reached during MAP will be implemented notwithstanding any time limits in the domestic laws.
Relief may be granted through recalculating the tax payable, for instance by amending the Notice of Tax Assessment; amending the Objection Decision; amending the Deduction or Cancellation of Incorrect Notice of Tax Assessment; or refunding the tax should not have been payable in case of withholding tax.
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