Similar Posts
Government Regulation No. 74 Year 2015 dated October 1, 2015
VAT TREATMENT ON PARTICULAR PORT SERVICE DELIVERY FOR SEA TRANSPORT COMPANY WHICH CARRY OUT OVERSEAS SEA TRANSPORT Particular port service delivery by port management corporation to sea transport company which carry out overseas sea transport will be exempted from VAT. Such VAT exemption will be valid under following term and condition: For ship operated by…
Controlled foreign corporation (CFC) rules Indonesia
FALCON SC TAX UPDATE New Controlled Foreign Company (CFC) Rules Summary of MoF Regulation No. 107/PMK.03/2017 The Minister of Finance of the Republic of Indonesia (“MoF”) has issued its regulation No. 107/PMK.03/2017 (“PMK 107/2017”) dated 27 July 2017 concerning the determination earning of deemed dividend and calculation base for an Indonesian resident Taxpayer with capital…
Mof Regulation No. 56/PMK.03/2015 dated March 18, 2015
SECOND AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 75/PMK.03/2010 CONCERNING OTHER VALUE AS BASIS FOR TAX IMPOSEMENT Some provision under Minister of Finance Regulation No. 75/PMK.03/2010 concerning other value as basis for tax improvement as amended by Minister of Finance Regulation No. 38/PMK.011/2013, have been amended as follow: 1. Article 2 letter k is amended and…
MoF Regulation No. 207/PMK.010/2015 dated November 20, 2015
SECOND AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 105/PMK.03/2009 CONCERNING RECEIVABLE WHICH APPARENTLY UNCOLLECTIBLE WHICH IS DEDUCTIBLE FROM GROSS REVENUE Article 3 paragraph 1 letter c is amended.The following condition of apparently uncollectible receivables are mandatory which in previous regulation was needed for one condition only: Collection case already submitted to district court or other…