Indonesia's Directorate General of Taxation (DGT) has issued Regulation No. PER-16/PJ/2020 of 11 August 2020 regarding the application of the mutual agreement procedure (MAP) rules provided by Regulation No. 49/PMK.03/2019, including procedures for making MAP requests. This includes that taxpayers may submit MAP requests to the DGT as the competent authority in cases where the tax treatment b…