Warning: getimagesize(3076): failed to open stream: No such file or directory in /home/vhosts/martijnstadhouders.com/httpdocs/wp-content/themes/travis/header-grid.php on line 60
Apa Itu Mutual Agreement Procedure

34. As stipulated in the applicable tax contract, any agreement reached under the POP is transposed into national legislation, regardless of any time limitation. “In any event, the mutual agreement procedure is clearly a special procedure outside of national law… 27. The outcome of the POP discussion may take the form of agreements or disagreements on the material requested for POPs. 6. A binding agreement between an Indonesian subject and the DGT is referred to as “unilateral APA” in Article 1, point 9, of PMK 22/2020. Although this agreement confirms the tax treatment in Indonesia, it does not determine how the problems of another country concerned will be solved. As a result, it does not generally eliminate the risk of double taxation with respect to the transfer pricing issues it has dealt with. In order to achieve this in the case of cross-border transfer pricing, where there is a double taxation agreement (DBA) between Indonesia and the other country containing a map article, the subject may apply for a bilateral APA in accordance with Article 2, paragraph 1, of Regulation 22/PMK.03/2020 (“PMK 22/2020”). 36. If it is not possible to reach an agreement with the taxpayer on the terms of an APA, the DGT will issue a formal letter of notification of these disputes.

The DGT does not consider that it has an obligation to continue the discussion beyond the time it has found that it is not possible to reach an agreement. 21. An APA will be effective for a specified period from the effective date set out in the agreement. The subject should propose a time limit to the APA taking into account the period during which the method of dealing with relevant transfer pricing issues should be considered appropriate. The APA period may be granted for unilateral and bilateral APAs for up to 5 (five) fiscal years. 28 years old. Disputes can arise under the following conditions: the Mutual Agreement Procedure (MAP) – is the procedure implemented under international treaties and which the relevant authorities, in consultation with the interpretation and application of the provisions of the tax treaties or the agreement on the elimination of double taxation in relation to the adjustment of the profits of associated companies (arbitration agreement), where a subject is taxed (or is taxed outside the scope of the provisions of the tax treaties or the convention) to deal with the issue of the elimination of double taxation. 45. In some cases, the APA may provide for a review of its conditions in certain circumstances; For example, some change in the structure of the business or the economic situation complicates the application of the agreed methodology. Therefore, the agreement can be amended with the agreement of the parties to resolve this difficulty. In such cases, the APA may be revised in accordance with Article 19 of pmK-22/2020, which is carried out by the implementation of the provisions of Article 6 (verification of comprehensiveness and eligibility) to Article 15 (negotiation).

38. The request for unilateral negotiation of the APA mentioned above must be submitted to the Director General of Taxes by the Director of International Taxation no later than ten (ten) working days from the date of the written notification that the bilateral APA has resulted in disagreements or ended. 34. The DGT expects the subject to facilitate an effective process by providing all the information necessary to properly review the application and reach an agreement in a timely manner. The same applies to the cooperation of the company to ensure that the formal agreement and all related procedural documents will be concluded with the contracting parties shortly after the completion of the transfer pricing method and/or as part of a bilateral or multilateral process.

Sorry, the comment form is closed at this time.