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2021
Peraturan Menteri Keuangan (PMK) NO. 209/PMK.03/2021, BN.2021/NO. 1473; https:jdih.kemenkeu.go.id : 11 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2022. \n \n

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 209/PMK.03/2021
CONCERNING
SECOND AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER
39/PMK.03/2018 CONCERNING PROCEDURES FOR ADVANCE TAX OVERPAYMENT REFUND

BY THE GRACE OF THE ONE ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering :

that to ensure the compliance of taxpayers with certain criteria and to assist the liquidity of taxpayers with certain criteria, it is necessary to make adjustments to the provisions regarding the

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