The Directorate General of Taxation has recently issued Circular No. SE-03/PJ.52/2005 concerning re-registration of corporate taxpayers (“Circular”). The circular was issued in a bid to improve service, administration and supervision of corporate tax payers. Purpose of the re-registration is to remove or revoke tax lists which are no longer effective.

The Circular tasks Head of Tax Service of the Taxation Directorate General to conduct field research with respect to non-effective tax lists. The Circular includes 3 Attachments; namely, a letter of statement of duties, a survey form, and a recapitalization results form.

Soft and hard copies of Attachment II (field research survey form) will be submitted to the Directorate General of Tax no later than 20 June 2005 and that a soft copy and hard copy of Attachment III (recapitalization of the research form) will be submitted no later than 30 June 2005.