The regulation mainly explains the various stages of the APA process:
• Pre-lodgment meeting.
• Submission of APA formal application.
• Discussion of the terms of the APA.
• Preparation of the formal APA agreement.
• Implementation and evaluation on APA.
Interestingly, Regulation No.69/2010 only provides for APAs of three years’ duration, although the terms can be rolled back to prior years as well if those prior years have not been subjected to tax audit. Furthermore, Regulation No.69/2010 provides that the information/
The regulation also provides that, if an APA cannot be finalized, the DGT should return all of the information/
Transfer Pricing Associates has recently been nominated as one of the leading transfer pricing firms in Indonesia for the 2010 year by the prestigious International Tax Review magazine.
For more details on our services in Indonesia and the rest of Asia, please refer to our website at www.tpa-global.com/
About Transfer Pricing Associates
Transfer Pricing Associates is the leading independent provider of global transfer pricing and valuation services and part of the Transfer Pricing Associates Global group. The Transfer Pricing Associates Global group is an independent and specialist provider of expert transfer pricing, tax valuation and customs services, headquartered in Amsterdam and with our own offices and coverage in over 30 countries around the world. Transfer Pricing Associates provides high quality transfer pricing advice and assistance to multinationals of all sizes, wherever they are located.
For more details of our innovative services, please visit our website at www.tpa-global.com