Tag
#Tax Circular Letter
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articleInternal Memo and the Distortion of Tax Legal Framework
This article discusses the use of an internal memo as a basis for tax adjustments, the distortion of the principle of legality, and the implications for legal certainty at the Tax Court.
Jan 5, 2026
articleThe DGT Still Reviewing the Urgency of Issuing a Circular Letter on Benefit in Kind
Directorate General of Taxes (DGT) admits that the implementation of provision on Benefit in Kind (BiK) or fringe benefits as regulated in the Minister of Finance Regulation (PMK) Number 66 Year 2023 is still being reviewed.
Oct 26, 2023
