The Implementation of Minister of Finance Regulation Number 177/PMK.03/2022
The Ministry of Finance issued Minister of Finance Regulation (MoF Reg) Number 177 of 2022 which contains new guidelines on procedures for the Preliminary Investigation of criminal acts in the field of taxation. This regulation is made to provide legal certainty related to the implementation of the Preliminary Investigation as well as to provide clear and firm instructions on how to collect and examine the Preliminary Evidence in cases of criminal acts of taxation. MoF Reg No. 177 revokes MoF Reg No. 239 and several articles in MoF Reg No. 18.
MoF Reg No. 177 outlines the steps that must be taken by investigators in conducting a Preliminary Investigation. MoF Reg No. 177 also explains the rights and obligations of the parties involved in the Preliminary Investigation and the examiner’s responsibilities in carrying out the process. This is done to ensure that the Audit process is carried out fairly and in accordance with applicable regulations.
