Salaki Tax Alert

Guidance for Filing Country by Country Report

As the deadline to submit FY 2017 Corporate Tax Return is approaching (for Companies with January – December fiscal year), we want to remind of you the requirement to submit Country by Country Report (CbCR) for FY 2016 for Companies that are required to prepare Transfer Pricing Documentation, as stipulated in PMK 213/PMK.03/2016.

The deadline to submit CbCR for FY 2016 is by end of April 2018. So if you are a Company that is required to provide CbCR to the Directorate General of Taxes (DGT), you need to do so prior to end of April 2018, and prior to filing your FY 2017 Corporate Tax Return. After you submit the CbCR to DGT, you will receive a FILING RECEIPT which is to be attached to your FY 2017 Corporate Tax Return.

Read more :
TaxAlert 05.2018 – Guidance for Country by Country Reporting_ENGLISH
TaxAlert 05.2018 – Panduan Penyampaian Laporan per NegarA_BAHASA
Tax Alert 01.2017 – Transfer Pricing Documentation (MF, LF, CbCR)

Attachments :
PMK 213.2016 – Dokumen & Informasi Tambahan bagi WP yang memiliki related party transactions
PER 29.2017 – Procedures for CbCR
PER 29.2017 – Tata Cara Pengelolaan Laporan per Negara




Leave a Reply