On 26 March 2018, the Indonesian Tax Authority published an updated guidance page on Country-by-Country (CbC) reporting. Indonesia's CbC reporting requirements were introduced by Regulation 213/PMK.03/2016 and expanded upon and clarified by implementing Regulation PER-29/PJ/2017 ({News-2018-01-26/A/2-previous coverage}). The regulations also include requirements for Master and Local file, although these are not covered by the guidance.
The guidance page covers:
- The general CbC reporting req…