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DGT Regulation No. PER-32/PJ/2015 dated August 7, 2015
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MoF Regulation No. 141/PMK.03/2015 dated July 24, 2015
TYPES OF OTHER SERVICES AS MENTIONED IN ARTICLE 23 PARAGRAPH 1 LETTER C NUMBER 2 LAW NO. 7 YEAR 1983 CONCERNING INCOME TAX AS SEVERAL TIMES AMENDED LAST RECENTLY BY LAW NO. 36 YEAR 2008 1. Compensation regarding to other services except for services already subject to income tax article 21, as mentioned in article 23…
Government Regulation No. 56 Year 2015 dated August 3, 2015
AMENDMENT ON GOVERNMENT REGULATION NO. 77 YEAR 2013 CONCERNING REDUCTION ON INCOME TAX RATE FOR DOMESTIC PUBLIC CORPORATION TAXPAYER Some provisions in Government Regulation No. 77 Year 2013 are amended as follow: Article 2 paragraph 2 is amended as follow: Article 2 1. Domestic public corporation taxpayer may get 5% of income tax rate reduction, lower than…
DGT Circular Letter No. SE-30/PJ/2016 dated 15 July 2016
TAX AMNESTY IMPLEMENTATION GUIDELINES Preparation for implementing tax amnesty1. Regional tax office and tax office will set receiving and follow up of statement of assets declaration for tax amnesty team. 2. Registration and granting Taxpayer Registration Number (NPWP).a. Individual or corporate taxpayers who submit statement of declaration must have NPWP.b. They must register to tax…
Government Regulation No. 41 Year 2016 dated 17 October 2016
INCOME TAX ARTICLE 21 TREATMENT ON INCOME RECEIVED BY EMPLOYEE FROM EMPLOYER WITH PARTICULAR CRITERIA Employee who receive income from employer with particular criteria with maximum amount of Rp 50 millions in one year are subject to 2.5% final income tax article 21.Employer with particular criteria is: Corporate taxpayer who engage in footwear and/or textile…
Presidential Instruction No. 5 Year 2016 dated 7 June 2016
GRANTING REDUCTION AND/OR RELIEF OR EXEMPTION ON DUTY ON TRANSFER OF LAND AND BUILDING RIGHTS AND LEVY ON BUILDING CONSTRUCTION PERMIT FOR LOW INCOME SOCIETY This instruction address to Governor of Jakarta Capital City Special Region and all regents/ mayors to: Take necessary steps to accommodate low income society by reducing and/or relieving or exempting…