DGT Regulation No. PER – 07/PJ/2016 Concerning Documents & Technical Guidelines of the Filling Document ​in Connection with the Implementation of Tax Amnesty

AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 60/PMK.03/2014 CONCERNING PROCEDURES FOR EXCHANGE OF INFORMATION Article 1 number 2, 5 6 7 and 8 are amended and become as follow: Article 1 1.    Law means law no 6 year 1983 concerning general taxation provision and procedures as amended several times and recently amended by law no. 16…

GUIDANCE FOR PREPARING EXAMINATION WORK REPORT 1.    Examination Work Report (LHP) for testing compliance of taxation obligation LHP consist of 3 parts, they are preface, content and ending. a.    Preface 1)   Title Page Title page at least must consist of name of examination operation unit (UP2), title of LHP, No of LHP, Date of LHP, taxpayer, taxpayer registration…

AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 60/PMK.03/2014 CONCERNING PROCEDURES FOR EXCHANGE OF INFORMATION Article 1 number 2, 5 6 7 and 8 are amended and become as follow: Article 1 1.    Law means law no 6 year 1983 concerning general taxation provision and procedures as amended several times and recently amended by law no. 16…

GUIDANCE FOR PREPARING EXAMINATION WORK REPORT 1.    Examination Work Report (LHP) for testing compliance of taxation obligation LHP consist of 3 parts, they are preface, content and ending. a.    Preface 1)   Title Page Title page at least must consist of name of examination operation unit (UP2), title of LHP, No of LHP, Date of LHP, taxpayer, taxpayer registration…

IMPORT AND TRANSFER OF CERTAIN TRANSPORTATION EQUIPMENT AND ITS TAXABLE SERVICES WHICH ARE NOT COLLECTED FROM VALUE ADDED TAX Article 1Import on particular means of transportation which are not collected from VAT includes: Water, underwater, air means of transportation and train including their spare parts imported by Defense Ministry, Nation Army, State police and other…