DGT Instruction No. INS-03/PJ/2016 Concerning Audit Policy to Support the Law No. 11 Year 2016 on Tax Amnesty

DEDUCTION OF ADMINISTRATIVE SANCTION ON TAX ASSESSMENT LETTER, LAND AND BUILDING TAX ASSESSMENT LETTER, AND/OR TAX COLLECTION LETTER AS RESULT OF LAND AND BUILDING TAX INSPECTION, VERIFICATION OR RESEARCH Based on taxpayer request, DGT may reduce administrative sanction on tax assessment letter (SKP), land and building tax assessment letter (SKP PBB) and/or tax collection letter…

STIPULATION OF TAXABLE ENTREPRENEUR WHO MUST PREPARE ELECTRONIC TAX INVOICE Taxable entrepreneurs as stated in attachment I on this decision letter must prepare electronic tax invoice for transferring taxable goods and/or services starting on 1 April 2015. Taxable entrepreneurs as stated in attachment II on this decision letter must prepare electronic tax invoice for transferring…

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…

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…

FIXED ASSETS REVALUATION FOR TAX PURPOSES FOR APPLICATION IN 2015 AND 2016 Taxpayer may conduct fixed assets revaluation for tax purposes with special treatment when such application is applied to DGT starting from the effective date of this regulation to 31 December 2016.Such special treatment is final income tax rate: 3%, for application up to 31…