Corporate Tax Reporting Indonesia (Annual Report Obligation for Companies in Indonesia)
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The annual report shall be signed by all members of the board of directors and board of commissioners during their service period at the relevant accounting year, and it shall be provided in the Compa...
ny’s office as of the date of notice for GMS in order to be examined by the shareholders. It is stipulated under Article 67 of the Company Law.
the signing of an annual report is the form of responsibility of the member of the board of directors and the board of commissioners in performing their duties.
If the member of board directors or member of the board of commissioners does not sign the annual report, then the objected person has to state his reason in writing, or on a separate letter attached to the annual report.
Nevertheless, if there is a member of the board of directors or member of board of commissioners who does not sign the annual report and does not state the reason in writing, the objected person will be considered has approved the annual report.
As previously explained that the Board of Directors obligated to make Annual Report, and submits the Annual Report to the Board of Commissioners to be verified and approved.
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