MoF Regulation No. 127/PMK.010/2016 Concerning Tax Amnesty for Taxpayer Owning Indirect Asset via Special Purpose Vehicle (SPV)

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…

PROCEDURES FOR VAT ON TOLL ROAD SERVICES COLLECTION 10% of VAT will be imposed on toll road services delivered by toll road entrepreneur. Toll road entrepreneur must register its business in order to be confirmed as taxable entrepreneur. Such entrepreneur must collect, pay and report VAT payable in accordance with tax law and regulation. Tax…

THIRD AMENDMENT ON DGT REGULATION NO. PER-57/PJ/2010 CONCERNING GUIDANCE AND PROCEDURES FOR INCOME TAX ARTICLE 22 COLLECTION RELATING TO PAYMENT ON GOODS DELIVERY AND IMPORT ACTIVITY OR OTHER BUSINESS SECTORS Article 1 is amended as follow: Article 1 1)   Tax collectors as mentioned in Article 22 Law No. 7 Year 1983 as last amended by Law No. 36 Year 2008 are: a.    Forex Bank…

AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 106/PMK.010/2015 CONCERNING TYPES OF LUXURY TAXABLE GOODS OTHER THAN MOTOR VEHICLES WHICH SUBJECT TO SALES TAX ON LUXURY GOODS Types of luxury goods in attachment I Minister of Finance Regulation No. 106/PMK.010/2015 which previously classified based on its area now is amended based on its value. Luxury housing…

FORTH AMENDMENT ON MINISTER OF FINANCE DECISION NO. 231/KMK.03/2001 CONCERNING TREATMENT FOR VAT AND SALES TAX ON LUXURY GOODS ON IMPORTED TAXABLE GOODS WHICH EXEMPTED FROM IMPORT DUTY Several provisions in Minister of Finance Decision No. 231/KMK.03/2001 has been amended as follow: Article 2 paragraph 3 is amended, paragraph 3a is inserted between paragraph 3…