DGT Circular Letter No. SE – 35/PJ/2016 Concerning Guidelines Related to Packaging and Submission of Tax Amnesty Documents to the Data Processing and Tax Documents Office

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…

FORM, CONTENT AND PROCEDURES FOR FILLING AND SUBMITTING VAT PERIODIC TAX RETURN VAT periodic tax return subsequently will be mentioned as periodic VAT return 1111 consist of: a.       Master form 1111 and b.      Attachment which consist of: 1.      Form 111AB – summary of delivery and acquisition 2.      Form 1111 A1 – list of exported tangible taxable goods (BKP), intangible taxable goods…

THIRD AMENDMENT ON DGT REGULATION NO. PER-57/PJ/2010 CONCERNING GUIDANCE AND PROCEDURES FOR INCOME TAX ARTICLE 22 COLLECTION RELATING TO PAYMENT ON GOODS DELIVERY AND IMPORT ACTIVITY OR OTHER BUSINESS SECTORS Article 1 is amended as follow: Article 1 1)   Tax collectors as mentioned in Article 22 Law No. 7 Year 1983 as last amended by Law No. 36 Year 2008 are: a.    Forex Bank…

STIPULATION OF DEBT AND EQUITY RATIO FOR INCOME TAX CALCULATION PURPOSES Article 1 For income tax calculation purposes it is set a debt to equity ratio for corporate taxpayer which is established or domiciled in Indonesia and whose capital divided into stocks. Debt is average outstanding of debt within one fiscal year or part of…