Last week, the Minister of Finance, Sri Mulyani Indrawati, issued a new regulation regarding the procedures for implementing tax collection on the amount of tax that must be paid. In general, this new regulation was drafted to provide justice and legal certainty for the implementation of tax collection actions. In particular, the regulation was drafted as an adjustment to the provisions regarding tax collection assistance which was rearranged in Law No. 7/2021 concerning Harmonization of Tax Regulations (UU HPP). Thus, Minister of Finance Regulation (PMK) No. 189/PMK.03/2020 which previously regulated the procedure in question, has now been changed to PMK No. 61/2023.
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