Tax News Flash January 2017 : インドネシア移転価格文書に関する新しい法令

Tax News Flash January 2017 : インドネシア移転価格文書に関する新しい法令

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インドネシア移転価格文書に関する新しい法令(PMK-213)が2016年12月30日に公布され、即日施行されました。新法令PMK-213により、一定の要件に該当する会社はマスターファイル、ローカルファイルおよび国別報告書の作成が必要となります。これらの移転価格文書は法人税申告書の作成までに準備しなければならず、遵守しない場合は罰則が適用されます。

 

 

They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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