This edition looks at how assets and documents are received, stored, and returned within the Directorate General of Taxes. It covers procedures for seized assets and collateral as well as the handling of records borrowed for tax processes.
Asset categories and their purpose
The publication distinguishes evidentiary seizure, seizure for tax collection, and tangible collateral. The category determines which procedures apply to custody, use, and release.
Storage, maintenance, and release
The edition follows the handling of the assets through receipt, storage, and maintenance. The full PDF sets out the steps associated with use or release and the records accompanying a transfer of custody.
Borrowed documents and electronic records
The publication also addresses physical and electronic records borrowed for tax audits, preliminary evidence examinations, and objections. It covers their custody and return at the relevant procedural stage.
Discuss this edition.
Radhitya Hawariradhitya.hawari@arthadaya.coGeraldus Manahanlegal@arthadaya.coAndhika Hananta Rizqylegal@arthadaya.coThis summary is based on the dated edition of The Brief and is provided for general information. For advice on a specific matter, consult a qualified professional.
