Adjustment of Tax Collection Procedures on the Amount of Tax Debt

Tax Update: Minister of Finance Regulation Number 61 of 2023 regarding the Procedures for the Implementation of Tax Collection on the Amount of Tax Debt

The Ministry of Finance issued Minister of Finance Regulation Number 61 of 2023 (MoFR 61) regarding the Procedures for the Implementation of Tax Collection on the Amount of Tax Debt. MoFR 61 is issued to adjust the provisions regarding Tax Collection Assistance based on Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP Law). MoFR 61 replaces Minister of Finance Regulation Number 189/PMK.03/2020 and is effective from June 12, 2023. This regulation explains the requirements and procedures for the request and provision of Tax Collection Assistance based on international agreements between the Directorate General of Taxes and authorized officials in the Partner Countries.