eyid-tax-alert-february-2026

Update on Indonesia APA and MAP Procedure 

We are pleased to share an update on Indonesia’s APA and MAP procedures following the issuance of two new circular letters by the Directorate General of Taxes on 29 December 2025—SE‑17/PJ/2025 on APA Implementation Guidance and SE‑18/PJ/2025 on MAP Implementation Guidance, which supersedes SE‑49/PJ/2021.