DGT Regulation No. PER – 12/PJ/2016 Concerning the Procedure for Gateway Reporting for the Implementation of Tax Amnesty

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…

ADJUSTMENT ON NON TAXABLE INCOME Non taxable income will be adjusted as follow:a.    IDR 54,000,000 for individual taxpayerb.    Additional IDR 4,500,000 for married taxpayerc.    Additional IDR 54,000,000 for wife whose income is combined with her husbandd.   Additional IDR 4,500,000 for every family’s dependent related by blood and marriage in direct linage also adopted child, with…

ACCESS OF  FINANCIAL INFORMATION FOR TAX PURPOSES ​Access of financial information are access to receive and obtain financial information in order to implement taxation provision and international tax agreement.DGT has the authority to get such access from financial service institution engage in banking, capital market, insurance, other financial services institution and/or other entity classified as…

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…