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New Requirements for Tax Audits of Individuals as the Tax Office Gears Up Pressure on Tax Compliance

New Requirements for Tax Audits of Individuals


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This Bulletin highlights significant points in the Guidelines for Field Audits for Tax Compliance Assessments (PER-07/PJ/2017), which aims to improve the audit quality and uplift the professionalism of the tax auditors as well as to increase the compliance level for taxpayers.

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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