Shortening the Preliminary Investigation Period

Shortening the Preliminary Investigation Period
March 21, 2023
Share this

The Implementation of Minister of Finance Regulation Number 177/PMK.03/2022

The Ministry of Finance issued Minister of Finance Regulation (MoF Reg) Number 177 of 2022 which contains new guidelines on procedures for the Preliminary Investigation of criminal acts in the field of taxation. This regulation is made to provide legal certainty related to the implementation of the Preliminary Investigation as well as to provide clear and firm instructions on how to collect and examine the Preliminary Evidence in cases of criminal acts of taxation. MoF Reg No. 177 revokes MoF Reg No. 239 and several articles in MoF Reg No. 18.

MoF Reg No. 177 outlines the steps that must be taken by investigators in conducting a Preliminary Investigation. MoF Reg No. 177 also explains the rights and obligations of the parties involved in the Preliminary Investigation and the examiner’s responsibilities in carrying out the process. This is done to ensure that the Audit process is carried out fairly and in accordance with applicable regulations.

Download the full Tax Update
Shortening the Preliminary Investigation Period
More Tax Updates
  • VAT on E-Commerce in Indonesia: Rates and Collection - The Ministry of Finance issued Minister of Finance Regulation (MoF Reg) Number 177 of 2022 which contains new guidelines on procedures for the Preliminary Investigation of criminal acts in the field of taxation.
Download the full pdf
Download the full pdf
  • Shortening the Preliminary Investigation Period - The Ministry of Finance issued Minister of Finance Regulation (MoF Reg) Number 177 of 2022 which contains new guidelines on procedures for the Preliminary Investigation of criminal acts in the field of taxation.
Download the full pdf
Lets connect

Log In

Forgot password?

Forgot password?

Enter your account data and we will send you a link to reset your password.

Your password reset link appears to be invalid or expired.

Log in

Privacy Policy

Add to Collection

No Collections

Here you'll find all collections you've created before.

×