Other key points in the draft:

Other key points in the draft:

* Foreign visitors can seek a refund from value-added tax (VAT) paid for any item purchased for not less than Rp 5 million when leaving the country.

* The tax directorate has the right to access data owned by the banking sector, associations, government institutions and other third parties.

* Publicly listed companies are exempt from a tax audit, since their taxes have already been audited by public accountants.

* The directorate has the direct and full authority to investigate tax crimes.

* Travel bans imposed on recalcitrant taxpayers will be solely the prerogative of the Tax Tribunal.

* Tax billing notices (SPT) from taxpayers will be submitted officially via electronic facilities.

* Institutional and corporate taxpayers will be able to submit their SPTs in April, or four months after the annual tax period.

* A bankrupt company will be required to pay its taxes first before paying other obligations such as debts and bonds.

Source: Directorate General of Taxation