The Minister of Finance (“MoF”) issued PMK-151, effective 14 February 2025 to simplify, unify, and update tax audit procedure, including Land and Building Tax (“PBB”). It revokes PMK-172, Article 105 of PMK-183, and PMK-2564, aligns with PP 50/20225, and implements Articles 17B(1a), 30(2), and 31(1) of KUP Law6