The Ministry of Agrarian Affairs and Spatial Planning/National Land Agency Regulation No. 15 Year 2017 Concerning Procedures for the Registration of ​Land-Title Transfers for Tax Amnesty Purposes

PROCEDURES FOR VAT ON TOLL ROAD SERVICES COLLECTION 10% of VAT will be imposed on toll road services delivered by toll road entrepreneur. Toll road entrepreneur must register its business in order to be confirmed as taxable entrepreneur. Such entrepreneur must collect, pay and report VAT payable in accordance with tax law and regulation. Tax…

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…

VAT TREATMENT ON PARTICULAR PORT SERVICE DELIVERY FOR SEA TRANSPORT COMPANY WHICH CARRY OUT OVERSEAS SEA TRANSPORT Particular port service delivery by port management corporation to sea transport company which carry out overseas sea transport will be exempted from VAT. Such VAT exemption will be valid under following term and condition: For ship operated by…

ELECTRONIC TAX INVOICE (e-INVOICE) Regarding implementation of electronic tax invoice (e-invoice), DGT announce the following: 1.    Stipulation regarding e-invoice which already issued: a.    Minister of Finance Regulation No.151/PMK.03/2013 concerning procedures for preparing and correcting or replacing tax invoice; b.    DGT Regulation No. PER-16/PJ/2015 concerning procedures for preparing and reporting electronic tax invoice; c.    DGT Regulation No. PER-24/PJ/2012 concerning form,…

ACCESS OF  FINANCIAL INFORMATION FOR TAX PURPOSES ​Access of financial information are access to receive and obtain financial information in order to implement taxation provision and international tax agreement.DGT has the authority to get such access from financial service institution engage in banking, capital market, insurance, other financial services institution and/or other entity classified as…