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MoF Regulation No. 233/PMK.03/2015 dated December 21, 2015
AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 191/PMK.010/2015 CONCERNING FIXED ASSETS REVALUATION FOR FISCAL PURPOSES FOR APPLICATION SUBMITTED ON 2015 AND 2016 This amendment refers to revaluation of fixed assets with following condition: Fixed assets should be located in Indonesia and have useful life more than 1 year. Approved fixed assets revaluation under this regulation…
Government Regulation In Lieu Of Law No. 1 Year 2017 Dated 8 May 2017
ACCESS OF FINANCIAL INFORMATION FOR TAX PURPOSES Access of financial information are access to receive and obtain financial information in order to implement taxation provision and international tax agreement.DGT has the authority to get such access from financial service institution engage in banking, capital market, insurance, other financial services institution and/or other entity classified as…
DGT Circular Letter No. SE-56/PJ/2015 dated July 24, 2015
REVOCATION OF CIRCULAR LETTER NO. SE-09/PJ.42/1997 CONCERNING INCOME TAX TREATMENT FOR LIFE INSURANCE BENEFITS (GENERAL INOME TAX SERIAL NO. 47) Confirmation in DGT Circular Letter No. SE-09/PJ.42/1997 concerning Income Tax treatment for life insurance benefits which stated excess of saving benefits over premium paid will be considered equally as revenue from interest on saving account…
MoF Regulation No. 158/PMK.010/2015 dated August 12, 2015
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…
Government Regulation No. 74 Year 2015 dated October 1, 2015
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…