DGT Regulation No. PER – 11/PJ/2016 Concerning Further Regulation on the Implementation of Law No. 11/2016 regarding Tax Amnesty

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…

SECOND AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 105/PMK.03/2009 CONCERNING RECEIVABLE WHICH APPARENTLY UNCOLLECTIBLE WHICH IS DEDUCTIBLE FROM GROSS REVENUE Article 3 paragraph 1 letter c is amended.The following condition of apparently uncollectible receivables are mandatory which in previous regulation was needed for one condition only: Collection case already submitted to district court or other…

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…