DGT Circular Letter No. SE – 30/PJ/2016 Concerning Implementation Guidelines of Tax Amnesty

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…

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…

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…

APPOINTMENT PARTICULAR CORPORATION TO COLLECT, DEPOSIT AND REPORT VAT OR VAT AND SALES TAX ON LUXURY GOODS, ALSO PROCEDURES FOR ITS COLLECTION, DEPOSIT AND REPORTING Particular corporation which may be appointed as collector of VAT or VAT and sales tax on luxury goods are: 1.    After the effective date of this regulation, a State owned company…