The Director General of Tax (“DGT”) has issued circular number SE20/PJ/2017 (“SE-20”) concerning supervision of taxpayers after the tax amnesty period.
In relation to the end of tax amnesty program and in order to ensure the compliance of taxpayers after the tax amnesty period, the Directorate General of Tax will conduct supervision of taxpayers. Supervision is conducted over taxpayers that did not take part in the tax amnesty or those who did take part in the tax amnesty by issuing an oversight sheet. Supervision of taxpayers after the tax amnesty period is done with the support of internal and/or external data and/or information from information systems.
The purpose and objective of SE-20 is as a guideline for the implementation of supervision of taxpayers after the tax amnesty period and also to provide clarity, uniformity, and priority in the implementation of supervision of taxpayers after the tax amnesty period.
SE-20 was issued on and is effective from 24 August 2017.