Selasa, Mei 21, 2013 | Issue Number : 2160

Special Relationship for Tobacco Producers Redefined

Minister of Finance (“Minister”) has issued Regulation No. 78/PMK.011/2013 on Tobacco Products Classification and Excise Tariffs for Tobacco Product Factory Enterprises With Special Relationship (“2013 Regulation”) to prevent tax evasion by tobacco manufacturers.

The 2013 Regulation sets out three main objectives:

1.	Extend the criteria of a special relationship between tobacco manufacturers;
2.	Stipulate procedures on how the custom and excise office determines the special relationship; and
3.	Reaffirm the excise tariffs of tobacco products for manufacturers with special relationship.

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The 2013 Regulation sets out three main objectives:

1.	Extend the criteria of a special relationship between tobacco manufacturers;
2.	Stipulate procedures on how the custom and excise office determines the special relationship; and
3.	Reaffirm the excise tariffs of tobacco products for manufacturers with special relationship.

......