On Jul. 26, MLY Tax relaxed rules on payments for tax arrears.
MLY Tax informed taxpayers that they can apply for payment in instalments of income tax (CP) and real estate gains tax (CKHT) for recent years without any tax increases.
The application can be made from Jun. 6, 2023 until May 31, 2024, or throughout the same period that the voluntary confession special program (PKPS) 2.0 takes place.
Applicants can be made online or submitted in writing to the MLY Tax's office.
Effectiveness
The application period is effective from Jun. 6, 2023 until May 31, 2024.
Aug. 2023 Amended Operational Guidelines
On Aug. 25, 2023, MLY Tax released amended/revised Operational guidelines for special voluntary acknowledgment program (PKPS) 2.0; these guidelines state that they establish a program implementation procedure for PKPS 2.0, referred to above.
Purpose of guidelines is to provide an explanation regarding the implementation method of PKPS 2.0; provide information about the period of PKPS 2.0 and offers of penalty/surcharge reduction; and establishing payment rules re voluntary admissions.
Contains taxpayer declaration reporting form at appendix 1; voluntary declaration form re transfer price cases at appendix 2; PKPS 2.0 implementation flowchart - appendix 3.
Original Operational guidelines for special voluntary acknowledgment program (PKPS) 2.0 (of Jun. 2) amended i.e. to add para 5.10(a) re transfer pricing audit/investigation.
