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MoF Regulation No. 152/PMK.010/2015 dated August 6, 2015
STIPULATION OF INCOME RELATING TO DAILY AND WEEKLY WORKER ALSO OTHER NON PERMANENT EMPLOYEES WHO EXEMPTED FROM INCOME TAX WITHHOLDING Daily and weekly worker and other non permanent employees as mentioned in article 21 paragraph 4 Income Tax Law No. 7 Year 1983 as last amended by Law No. 36 Year 2008, who receive daily gross income up to IDR 300,000 are exempted from income…
MoF Regulation No. 200/PMK.03/2015 dated November 10, 2015
FISCAL TREATMENT FOR TAXPAYER AND TAXABLE ENTREPRENEUR WHO USE PARTICULAR COLLECTIVE INVESTMENT CONTRACT SCHEME RELATING TO FINANCIAL SECTOR DEEPENING For income tax purposes, special purpose company (SPC) in particular collective investment contract (KIK) scheme will be considered as one unit with its KIK. Particular KIK scheme is real estate investment trust (DIRE) with or without…
Government Regulation In Lieu Of Law No. 1 Year 2017 Dated 8 May 2017
ACCESS OF FINANCIAL INFORMATION FOR TAX PURPOSES Access of financial information are access to receive and obtain financial information in order to implement taxation provision and international tax agreement.DGT has the authority to get such access from financial service institution engage in banking, capital market, insurance, other financial services institution and/or other entity classified as…
DGT Circular Letter No. SE-56/PJ/2015 dated July 24, 2015
REVOCATION OF CIRCULAR LETTER NO. SE-09/PJ.42/1997 CONCERNING INCOME TAX TREATMENT FOR LIFE INSURANCE BENEFITS (GENERAL INOME TAX SERIAL NO. 47) Confirmation in DGT Circular Letter No. SE-09/PJ.42/1997 concerning Income Tax treatment for life insurance benefits which stated excess of saving benefits over premium paid will be considered equally as revenue from interest on saving account…