Tax Court Law defines tax disputes as disputes on taxation between taxpayers vis a vis the official in charge as a result of an appealable order or claim against the tax court under applicable regulations, including claims against tax collection conducted by forced warrant.
Given the importance of cash flow at this time, on April 27, 2020, the Indonesian Ministry of Finance issued regulation No.44/PMK.03/2020 of 2020 on Taxation Incentives for Taxpayers Affected by the Coronavirus Pandemic (“MOF Regulation 44/2020”).
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