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

INCOME TAX ON REVENUE FROM TRANSFER OF REAL ESTATE UNDER PARTICULAR COLLECTIVE INVESTMENT CONTRACT SCHEME Revenue received by taxpayer from transfer of real estate to special purpose vehicle (SPC) or collective investment contract (KIK) under particular KIK scheme are subject to final income tax.Particular KIK scheme is investment KIK scheme in form of real estate investment…

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,…

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…