MoF Decision No. 600/KMK.03/2016 Concerning Appointment of Perception Banks acting as Clearance Levy Recipients ​ in Context of Tax Amnesty Implementation

TECHNICAL GUIDANCE FOR PROCEDURES FOR WITHHOLDING, DEPOSITION AND REPORTING OF INCOME TAX ARTICLE 21 AND/OR 26 RELATING TO INDIVIDUAL JOB, SERVICES AND ACTIVITY Chapter II Income Tax article 21 and/or 26 withholder Article 2 1)   Income Tax article 21 and/or 26 withholder include: a.    Employer such as 1.    Individual 2.    Company or 3.    Branch, representative or unit when they administer part of…

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…

TAX AMNESTY IMPLEMENTATION GUIDELINES Preparation for implementing tax amnesty1.    Regional tax office and tax office will set receiving and follow up of statement of assets declaration for tax amnesty team. 2.    Registration and granting Taxpayer Registration Number (NPWP).a.    Individual or corporate taxpayers who submit statement of declaration must have NPWP.b.    They must register to tax…

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…