Similar Posts
Government Regulation No. 40 Year 2016 dated 17 October 2016
INCOME TAX ON REVENUE FROM TRANSFER OF REAL ESTATE UNDER PARTICULAR COLLECTIVE INVESTMENT CONTRACT SCHEME Revenue received by taxpayer from transfer of real estate to special purpose vehicle (SPC) or collective investment contract (KIK) under particular KIK scheme are subject to final income tax.Particular KIK scheme is investment KIK scheme in form of real estate investment…
MoF Regulation No. 157/PMK.010/2015 dated August 12, 2015
IMPLEMENTATION OF INCOME TAX TREATMENT UNDER PROVISION OF INTERNATIONAL AGREEMENT 1. When there is differences between income tax provision under international agreement and income tax law, income tax treatment will comply with international agreement until expiration of such agreement. 2. Minister of Finance will approve such tax treatment. 3. International agreement is a written agreement in any particular…
DGT Regulation No. PER-32/PJ/2015 dated August 7, 2015
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…
MoF Regulation No. 125/PMK.010/2015 dated July 7, 2015
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…