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

ELECTRONIC TAX INVOICE (e-INVOICE) Regarding implementation of electronic tax invoice (e-invoice), DGT announce the following: 1.    Stipulation regarding e-invoice which already issued: a.    Minister of Finance Regulation No.151/PMK.03/2013 concerning procedures for preparing and correcting or replacing tax invoice; b.    DGT Regulation No. PER-16/PJ/2015 concerning procedures for preparing and reporting electronic tax invoice; c.    DGT Regulation No. PER-24/PJ/2012 concerning form,…

IMPORT AND TRANSFER OF CERTAIN TRANSPORTATION EQUIPMENT AND ITS TAXABLE SERVICES WHICH ARE NOT COLLECTED FROM VALUE ADDED TAX Article 1Import on particular means of transportation which are not collected from VAT includes: Water, underwater, air means of transportation and train including their spare parts imported by Defense Ministry, Nation Army, State police and other…