DGT Regulation No. PER – 08/PJ/2016 Concerning Registration and Reactivation of Individual Taxpayer ​via Certain Region in Context of Tax Amnesty

​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…

INCOME TAX ON REVENUE FROM TRANSFER OF REAL ESTATE UNDER PARTICULAR COLLECTIVE INVESTMENT CONTRACT SCHEME Revenue received by taxpayer from transfer of real estate to special purpose vehicle (SPC) or collective investment contract (KIK) under particular KIK scheme are subject to final income tax.Particular KIK scheme is investment KIK scheme in form of real estate investment…

SETTLEMENT OF SPECIAL INSPECTION THROUGH CESSATION OF INSPECTION BY PREPARING BRIEF INSPECTION RESULT REPORT PRECEDING INSPECTION RESULT NOTIFICATION IN IMPLEMENTING TAXPAYER DEVELOPMENT YEAR DGT instruct Head of Inspection Execution Unit (UP2) to give taxpayer which under special inspection a chance to submit tax return or tax return correction as long as inspection result notification (SPHP)…

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…