Soewito
Senior Advisor
[email protected]
Based on the Government Regulation concerning the Treatment of Income Tax on the Transfer of Participating Interest in Upstream Oil and Gas Business Activities as amended several times, most recently by PP Number 93 of 2021, what is meant by Participating Interest are the rights, interests and obligations of contractors based on cooperation contracts in the oil and gas sector. With this provision, the definition of PI in article 1 paragraph (14) PP Number 27 of 2017 is repealed and declared invalid.
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