MoF Regulation No. 141/PMK.08/2017 Concerning Procedures for Asset Repatriation of the Taxpayer into Indonesia ​ and Placement in Investment Instruments in Financial Markets and ​Other Than Financial Markets in Context of Tax Amnesty

FORM, CONTENT AND PROCEDURES FOR FILLING AND SUBMITTING VAT PERIODIC TAX RETURN VAT periodic tax return subsequently will be mentioned as periodic VAT return 1111 consist of: a.       Master form 1111 and b.      Attachment which consist of: 1.      Form 111AB – summary of delivery and acquisition 2.      Form 1111 A1 – list of exported tangible taxable goods (BKP), intangible taxable goods…

PROCEDURES FOR GRANTING AND REVOKING ELECTRONIC CERTIFICATE DGT may give electronic certificate to taxable entrepreneur (PKP) as user authentication for accessing taxation services electronically provided by DGT. Electronic Taxation services consist of: a.       Requesting tax invoice serial number through DGT website b.      Preparing electronic tax invoice (e-invoice) by using application or electronic system provided by DGT, and/or…

INCOME TAX IMPOSEMENT ON PRIZE AND REWARD Income derived from prize from lottery, competition also activity and reward are object for income tax. Lottery organizer will withhold final income tax article 4 paragraph 2 amounting to 25% from lottery prize. Prize or reward on competition, prize on activity and reward are subject to income tax…

TYPES OF OTHER SERVICES AS MENTIONED IN ARTICLE 23 PARAGRAPH 1 LETTER C NUMBER 2 LAW NO. 7 YEAR 1983 CONCERNING INCOME TAX AS SEVERAL TIMES AMENDED LAST RECENTLY BY LAW NO. 36 YEAR 2008 1.    Compensation regarding to other services except for services already subject to income tax article 21, as mentioned in article 23…