MAP Withdrawal

• MAP withdrawal can be requested by:

1. Indonesian Taxpayer
2. Indonesian Citizen
3. Director General of Taxes
4. Competent Authority of the Tax Treaty Partner

• The request of MAP withdrawal submitted by the Applicant shall fulfil the following requirements:

1. the request shall be written in Bahasa Indonesia;
2. the request shall be submitted no later than six months since the commencement of the discussion;
3. the request shall describe the ground of withdrawal; and

the request shall be signed by the Applicant or the representative as referred to in Article 32 Paragraph (1) of Law on General Provisions and Tax Procedures.