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DGT Circular Letter No. SE-30/PJ/2016 dated 15 July 2016
TAX AMNESTY IMPLEMENTATION GUIDELINES Preparation for implementing tax amnesty1. Regional tax office and tax office will set receiving and follow up of statement of assets declaration for tax amnesty team. 2. Registration and granting Taxpayer Registration Number (NPWP).a. Individual or corporate taxpayers who submit statement of declaration must have NPWP.b. They must register to tax…
MoF Regulation No. 213/PMK.03/2016 dated 30 December 2016
The New Regulation onTransfer Pricing Documentation AN OVERVIEW OF PMK-213The Indonesian Ministry of Finance has recently issued a new regulation No. 213/PMK.03/2016 (“PMK-213”) on 30 December 2016, which requires Taxpayers to prepare transfer pricing documentation (“TP Doc”). TYPES OF TP DOCSPMK-213 classifies TP Doc into three types: Master FileMaster File consists of Information concerning the…
MoF Regulation No. 101/PMK.010/2016 dated 22 June 2016
ADJUSTMENT ON NON TAXABLE INCOME Non taxable income will be adjusted as follow:a. IDR 54,000,000 for individual taxpayerb. Additional IDR 4,500,000 for married taxpayerc. Additional IDR 54,000,000 for wife whose income is combined with her husbandd. Additional IDR 4,500,000 for every family’s dependent related by blood and marriage in direct linage also adopted child, with…
MoF Regulation No. 169/PMK.010/2015 dated September 9, 2015
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…
DGT Regulation No. PER-29/PJ/2015 dated July 23, 2015
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…
CBCR In Indonesia
I n a c c o r d a n c e w i t h P M K – 2 1 3 a n d P E R – 2 9 Following the release of Country-by-Country Report (“CbCR”) requirements in early 2017 through Minister of Finance (“MoF”) Regulation No. 213/PMK.03/2016 (“PMK-213”), The Directorate General…