MoF Decision No. 600/KMK.03/2016 Concerning Appointment of Perception Banks acting as Clearance Levy Recipients ​ in Context of Tax Amnesty Implementation

TECHNICAL GUIDANCE FOR PROCEDURES FOR WITHHOLDING, DEPOSITION AND REPORTING OF INCOME TAX ARTICLE 21 AND/OR 26 RELATING TO INDIVIDUAL JOB, SERVICES AND ACTIVITY Chapter II Income Tax article 21 and/or 26 withholder Article 2 1)   Income Tax article 21 and/or 26 withholder include: a.    Employer such as 1.    Individual 2.    Company or 3.    Branch, representative or unit when they administer part of…

GRANTING OF CORPORATION INCOME TAX REDUCTION FACILITY Article 2 1)   Corporate taxpayer who make new capital investment in pioneer industry may get income tax reduction facility as mentioned in article 18 paragraph 5 Capital Investment Law and article 29 Government Regulation No. 94 Year 2010. 2)   Such income tax reduction facility will be granted on income received or…

AFFIRMATION ON IMPLEMENTATION OF DGT REGULATION NO. PER-41/PJ/2013 CONCERNING PROCEDURES FOR GRANTING INCOME TAX FACILITY, STIPULATION OF REALIZATION OF CAPITAL INVESTMENT, FILING OF REPORTING OBLIGATION, AND REVOCATION OF STATEMENT OF APPROVAL ON GRANTING INCOME TAX FACILITY TO TAXPAYER WHO CONDUCT CAPITAL INVESTMENT IN PARTICULAR BUSINESS SECTORS AND/OR PARTICULAR REGIONSImplementation of granting of income tax facility…