Peraturan Pajak

NOMOR S – 314/PJ.341/2006




We would like to inform you that received letter from our taxpayer : PT. ABC (Tax Identification Number xxx)
requesting our approval for writing-off of its account receivable from DEF (address : xxx). The transactions,
suspicious aspects and requested information are pointed out as follows :

1. Transaction
a. PT. ABC Indonesia exported its product to DEF. In 2004, the amount of PT ABC accounts
receivable from DEF was US$ xxx.
b. PT. ABC is about to write-off 60% of its receivable from DEF due to the bankruptcy of DEF
based on information from Korean Court at Inchon. The information stated that DEF was bank
rupt since 26 July 2005.
c. The amount to PT. ABC receivable that is about to be written-of is 60% of US$ xxx or US$ xxx.
The rest of the receivable, US$ xxx, will be paid in annual installment start from year 2010 to

2. Suspicious aspects
It is suspected that PT ABC and DEF Korea were associated companies.

3. Requested information.
a. The confirmation on the statement that DEF has been bankrupted.
b. The amount of PT ABC receivable from DEF (of the amount of accounts payable of DEF to
PT ABC) that has been written-off.
c. The information on whether or not PT ABC and DEF were associated companies.

This request of information is made within the framework of Article 26 of the Agreement for the Avoidance of
Double Taxation between our countries.

Your kind assistance and cooperation are highly appreciated.

Sincerely yours,


Herry Sumardjito
Director for Tax Regulations
WA : 0812 932 70074

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