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MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA

DIRECTORATE GENERAL OF TAXATION

REGULATION OF THE DIRECTOR GENERAL OF TAXATION

NUMBER PER-14/PJ/2021

CONCERNING

FORM AND CONTENT OF CALCULATION NOTICES, TAX ASSESSMENT LETTERS,
AS WELL AS TAX COLLECTION LETTERS

DIRECTOR GENERAL OF TAXATION,

\n\n \n \n

Considering :

that the provisions regarding the form and content of calculation notices, tax assessment letters, and tax collection letters have been regulated in the Regulation of the Director General of Taxation Number PER-17/PJ/2018 concerning the Form and Content of Calculation Notices, the Form and Content of Tax Assessment Letters, and the Form and Content of Tax Collection Letters;
that in order to issue Underpayment Tax Assessment Letters and Tax Collection Letters as the implementation of Article 13 paragraph (1) letter f and Article 14 paragraph (1) letter h of Law Number 6 of 1983

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