Indonesia: APA guidelines

Indonesia: APA guidelines

Indonesia’s Minister of Finance issued guidelines regarding the procedures for establishing and executing an advance pricing agreement (APA).

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Regulation No. PMK-7/2015 (effective 12 April 2015) sets forth:

  • Rules for those taxpayers or entities that are eligible to request an APA
  • Steps in the APA application procedures
  • The parties, transactions, transfer pricing methods, comparables, and period of years covered by an APA
  • Standards and requirements for the initial meeting and any subsequent meetings
  • The contents of the decision letter containing a draft of the APA
  • Post-APA compliance measures including rules for compliance reports and for renewal of an APA

 

Read a May 2015 report [PDF 776 KB] prepared by the KPMG member firm in Indonesia: Indonesian Advance Pricing Agreements (“APA”)

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