Laws No. 11 Year 2016 Concerning Tax Amnesty

CRITERIA FOR ART AND ENTERTAINMENT SERVICES EXEMPTED FROM VAT Particular art and entertainment services are exempted from VAT such as: a.    movies b.    art, music, dance and/or fashion performance c.    beauty, bodybuilding and similar contest d.    exhibition e.    discotheque, karaoke, night club and similar f.     circus, acrobat and magic performance g.    horse racing, motor vehicle racing and games h.    sports games This regulation…

100% EXEMPTION ON DUTY ON TRANSFER OF LAND AND BUILDING RIGHTS DUE TO SALE AND PURCHASE OR GRANTING THE FIRST RIGHT AND/OR 0% TAX IMPOSED ON DUTY ON TRANSFER OF LAND AND BUILDING RIGHTS DUE TO INHERITANCE OR GRANTS WITH MAXIMUM TAX OBJECT SALE VALUE OF RP 2 BILLIONS  Governor delegate his authority to grant…

PROCEDURES FOR VAT ON TOLL ROAD SERVICES COLLECTION 10% of VAT will be imposed on toll road services delivered by toll road entrepreneur. Toll road entrepreneur must register its business in order to be confirmed as taxable entrepreneur. Such entrepreneur must collect, pay and report VAT payable in accordance with tax law and regulation. Tax…

IMPLEMENTATION OF INDONESIA SUPREME COURT VERDICT NO. 73 P/HUM/2013 CONCERNING JUDICIAL REVIEW ON ARTICLES IN GOVERNMENT REGULATION NO. 74 YEAR 2011 CONCERNING PROCEDURES FOR TAX RIGHTS AND OBLIGATION IMPLEMENTATION Supreme Court has annulled several articles in Government Regulation No. 74 Year 2011, as consequences several articles in Minister of Finance Regulation, DGT Regulation and DGT…