APA Discussion

• On receipt of an application, DGT shall:

1. carry out an assessment to the Taxpayer concerning the Taxpayer's APA request;
2. visit the place of business of the Taxpayer and/or Taxpayer's Affiliated Party;
3. interview the management and/or employee of the Taxpayer;
4. ask for the Taxpayer to provide additional data and/or information in the form of evidence, whether in the form of document or statement;
5. ask for the Affiliated Party or other parties concerned to provide data and/or information in the form of evidence, whether in the form of a document or statement

• The review of the request should be a cooperative process in which the transfer pricing issues are discussed openly and access to relevant supporting information and documentation is made available. The Taxpayer shall provide information that is known (or should be known) by Taxpayer to DGT that may affect the outcome of the agreement in APA without having to wait for a request from DGT. Lack of co-operation in these respects may result in DGT declining to give any further consideration to the request.
• Where a Bilateral APA or Multilateral APA is being sought, DGT will expect the business to continue to make relevant information available at the same time to each administration involved, and in turn, DGT will keep the Treaty Partner informed about the progress of its review of the APA request, will seek to discuss with the Treaty Partner key issues arising at the earliest opportunity and will keep the Taxpayer informed about the progress of the bilateral process.

For Unilateral APA, the negotiation shall start no later than 6 (six) months since the Indonesian Taxpayer filed the completed APA request within the period as referred to in Article 58 section (2) of PMK-172/2023 and concluded within 12 (twelve) months period since the starting of the APA negotiation.