DGT Instruction No. INS-04/PJ/2015 dated November 3, 2015
SETTLEMENT OF SPECIAL INSPECTION THROUGH CESSATION OF INSPECTION BY PREPARING BRIEF INSPECTION RESULT REPORT PRECEDING INSPECTION RESULT NOTIFICATION IN IMPLEMENTING TAXPAYER DEVELOPMENT YEAR
DGT instruct Head of Inspection Execution Unit (UP2) to give taxpayer which under special inspection a chance to submit tax return or tax return correction as long as inspection result notification (SPHP) has not been sent to taxpayer.
Head of Inspection Execution Unit (UP2) will settle special inspection by ceasing the inspection and preparing brief inspection result report (LHP). When UP2 is tax office (KPP) this report should be sent to regional tax office and a copy to director of inspection and collection every two weeks which the first report will be two weeks after the date of this instruction.
This instruction will be valid from the promulgation date to 31 December 2015.