COVID-19 may impact taxpayers using Indonesia’s APA programme

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COVID-19 may impact taxpayers using Indonesia’s APA programme

The restrictions in the APA programme could make some companies feel isolated in these tough times

Businesses making a loss during COVID-19 may be unable to use Indonesia’s advance pricing agreement (APA) programme because of the operating profit threshold but the wording does allow some opportunities. Bayu Andikara, TP analyst at the Indonesia Directorate General of Taxes (DGT) explains.

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