On May 2017, the Government published the Government Regulation in Lieu of Law (Perppu) No. 1/2017 regarding Access to Financial Information for Taxation Purposes to regulate issue of Tax Information Exchange Agreement or Automatic Exchange of Financial Account Information (AEoI). The regulation gives the Directorate General of Taxation the authority to ask and receive information in the field of taxation, but not everyone are willing to accept the regulation. On October 25, 2017, one Fernando Manullang registered a petition for Judicial Review against the content of the PerppuĀ at the Constitutional Court (MK). The preliminary hearing was conducted on November 1, 2017.To subscribe please click here