The Ministry of Agrarian Affairs and Spatial Planning/National Land Agency Circular Letter No. 9/SE/X/2017 Concerning Guideline on The Implementation of The Ministry of Agrarian Affairs and Spatial Planning/National Land Agency Regulation No. 15 Year 2017

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…

FORTH AMENDMENT ON MINISTER OF FINANCE DECISION NO. 231/KMK.03/2001 CONCERNING TREATMENT FOR VAT AND SALES TAX ON LUXURY GOODS ON IMPORTED TAXABLE GOODS WHICH EXEMPTED FROM IMPORT DUTY Several provisions in Minister of Finance Decision No. 231/KMK.03/2001 has been amended as follow: Article 2 paragraph 3 is amended, paragraph 3a is inserted between paragraph 3…

​PROCEDURES FOR IMPLEMENTING AND ADMINISTERING OF GRANTING EXEMPTION FROM VAT ON IMPORT AND/OR TRANSFERRING PARTICULAR STRATEGIC TAXABLE GOODS FACILITY Taxable entrepreneur which eligible for getting exemption from VAT are: Taxable entrepreneur who Importing machinery and manufacturing equipment in one package excluding spare parts, either build in or knock down, which will be used for producing…

GRANTING STATEMENT OF INCOME TAX DISPENSATION ON INCOME FROM TRANSFER OF LAND AND BUILDING RIGHTS AS RESULT OF INHERITANCE Transfer of land and/or building right as result of inheritance are exempted from income tax from such income. A statement of income tax dispensation will be given on income from transfer of land and/or building right….

AMENDMENT ON GOVERNMENT REGULATION NO. 77 YEAR 2013 CONCERNING REDUCTION ON INCOME TAX RATE FOR DOMESTIC PUBLIC CORPORATION TAXPAYER Some provisions in Government Regulation No. 77 Year 2013 are amended as follow: Article 2 paragraph 2 is amended as follow: Article 2 1.    Domestic public corporation taxpayer may get 5% of income tax rate reduction, lower than…