DGT Regulation No. PER – 28/PJ/2016 Concerning the Provision of Asset Repatriation in the Form of Fund into Indonesia Territory in Context of Tax Amnesty

IMPLEMENTATION OF INCOME TAX TREATMENT UNDER PROVISION OF INTERNATIONAL AGREEMENT 1.    When there is differences between income tax provision under international agreement and income tax law, income tax treatment will comply with international agreement until expiration of such agreement. 2.    Minister of Finance will approve such tax treatment. 3.    International agreement is a written agreement in any particular…

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,…

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…

THIRD AMENDMENT ON DGT REGULATION NO. PER-34/PJ/2010 CONCERNING FORMS FOR INDIVIDUAL AND CORPORATE TAXPAYER ANNUAL INCOME TAX RETURN AND ITS PROCEDURES DGT change attachment II, IV and V of DGT Regulation No. PER-34/PJ/2010 as amended by PER-19/PJ/2014, as can be seen in the attachment of this regulation. This regulation will be effective on October 12nd,…