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DGT Circular Letter No. SE-24/PJ/2015 dated March 30, 2015
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…
DGT Regulation No. PER-32/PJ/2015 dated August 7, 2015
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…
CBCR In Indonesia
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MoF Regulation No. 191/PMK.010/2015 dated October 15, 2015
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…