Ministry of Finance of the Republic of Indonesia has issued Regulation of the Minister of Finance no. 213 / PMK.03 / 2016 (PMK-213) on “Additional and / or Compulsory Information Types Saved by Taxpayers Transacting with Related Parties and Procedures”. The PMK-213 applies the documentation of transfer pricing documentation in accordance with the Organization of Action (EEC) Base Erosion and Assessment (OECD) 12 for the OECD Project.

Taxpayers are advised to consider immediate action measures to ensure compliance with PMK-213, including the creation of Master Files and their Local Files for fiscal year 2016, given the tight deadlines for preparation, and to consider the potential need to prepare country- Reports by Country (CbC).

  1. Main Files
  2. Local Files
  3. Cbc Report