DGT Regulation No. PER – 14/PJ/2017 Concerning Procedures for Correction of Tax Amnesty Certificate

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…

SECOND AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 75/PMK.03/2010 CONCERNING OTHER VALUE AS BASIS FOR TAX IMPOSEMENT Some provision under Minister of Finance Regulation No. 75/PMK.03/2010 concerning other value as basis for tax improvement as amended by Minister of Finance Regulation No. 38/PMK.011/2013, have been amended as follow: 1.    Article 2 letter k is amended and…

STIPULATION OF TAXABLE ENTREPRENEUR WHO MUST PREPARE ELECTRONIC TAX INVOICE Taxable entrepreneurs as stated in attachment I on this decision letter must prepare electronic tax invoice for transferring taxable goods and/or services starting on 1 April 2015. Taxable entrepreneurs as stated in attachment II on this decision letter must prepare electronic tax invoice for transferring…

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…