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…

I n a c c o r d a n c e w i t h P M K – 2 1 3 a n d P E R – 2 9 Following the release of Country-by-Country Report (“CbCR”) requirements in early 2017 through Minister of Finance (“MoF”) Regulation No. 213/PMK.03/2016 (“PMK-213”), The Directorate General…

​PROCEDURES FOR IMPLEMENTING AND ADMINISTERING OF GRANTING EXEMPTION FROM VAT ON IMPORT AND/OR TRANSFERRING PARTICULAR STRATEGIC TAXABLE GOODS FACILITY Taxable entrepreneur which eligible for getting exemption from VAT are: Taxable entrepreneur who Importing machinery and manufacturing equipment in one package excluding spare parts, either build in or knock down, which will be used for producing…

SETTLEMENT OF SPECIAL INSPECTION THROUGH CESSATION OF INSPECTION BY PREPARING BRIEF INSPECTION RESULT REPORT PRECEDING INSPECTION RESULT NOTIFICATION IN IMPLEMENTING TAXPAYER DEVELOPMENT YEAR DGT instruct Head of Inspection Execution Unit (UP2) to give taxpayer which under special inspection a chance to submit tax return or tax return correction as long as inspection result notification (SPHP)…