MoF Decision No. 658/KMK.03/2016 Concerning The Appointment of Head Office and Regional Office of Directorate General of Taxation as Certain Places to Accept the Submission of Assets Declarations in Context of Tax Amnesty

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…

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…

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…

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…