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MoF Regulation No. 213/PMK.03/2016 dated 30 December 2016
ByFalcon
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…
Government Regulation No. 34 Year 2016 dated August 8, 2016
ByFalcon
INCOME TAX ON INCOME FROM TRANSFER OF LAND AND/OR BUILDING RIGHTS AND SALE PURCHASE AGREEMENT ON LAND AND/OR BUILDING ALONG WITH ITS AMENDMENT Income from transfer of land and/or building rights or sale purchase agreement are payable to final income tax. Including transfer of rights are sales, swap, grants, in heritage or any other kind of…