This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all references to the Act are to the Tax Administration Act (Law Number 3/2010) as amended, and all references to the Regulation are to the Online Filing and Payment Regulation (Regulation Number 2015/R-147). This ruling is legally binding.

Introduction

1. This ruling repeals section 15 of the Regulation.

Ruling

2. Repeal section 15 of the Regulation.

Date of Effect

3. This ruling shall have effect from the date of its publication in the Government Gazette.