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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 Circular Letter No. SE-32/PJ/2016 dated 18 July 2016
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…
DGT Circular Letter No. PER-28/PJ/2015 dated July 22, 2015
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…