MoF Regulation No. 118/PMK.03/2016 Concerning Implementation of Laws No. 11 Year 2016

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…

​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…

VAT TREATMENT ON PARTICULAR PORT SERVICE DELIVERY FOR SEA TRANSPORT COMPANY WHICH CARRY OUT OVERSEAS SEA TRANSPORT Particular port service delivery by port management corporation to sea transport company which carry out overseas sea transport will be exempted from VAT. Such VAT exemption will be valid under following term and condition: For ship operated by…

AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 60/PMK.03/2014 CONCERNING PROCEDURES FOR EXCHANGE OF INFORMATION Article 1 number 2, 5 6 7 and 8 are amended and become as follow: Article 1 1.    Law means law no 6 year 1983 concerning general taxation provision and procedures as amended several times and recently amended by law no. 16…