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New Final Income Tax Regulation for Small Medium Enterprises
ByFalcon
NEW FINAL INCOME TAX REGULATION FOR SMALL MEDIUM ENTERPRISESGovernment of Indonesia has recently issued its regulation No. 23 Year 2018 (“GR 23/2018” or “the Regulation”) on June 8th, 2018 concerning Income Tax on Income from businesses received or earned by taxpayers having certain gross turnover. This regulation will be effective on 1 July 2018. The…
DGT Regulation No. PER-29/PJ/2015 dated July 23, 2015
ByFalcon
FORM, CONTENT AND PROCEDURES FOR FILLING AND SUBMITTING VAT PERIODIC TAX RETURN VAT periodic tax return subsequently will be mentioned as periodic VAT return 1111 consist of: a. Master form 1111 and b. Attachment which consist of: 1. Form 111AB – summary of delivery and acquisition 2. Form 1111 A1 – list of exported tangible taxable goods (BKP), intangible taxable goods…
Government Regulation No. 74 Year 2015 dated October 1, 2015
ByFalcon
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…
DGT Decision No. KEP-62/PJ/2015 dated March 30, 2015
ByFalcon
STIPULATION OF TAXABLE ENTREPRENEUR WHO MUST PREPARE ELECTRONIC TAX INVOICE Taxable entrepreneurs as stated in attachment I on this decision letter must prepare electronic tax invoice for transferring taxable goods and/or services starting on 1 April 2015. Taxable entrepreneurs as stated in attachment II on this decision letter must prepare electronic tax invoice for transferring…
MoF Regulation No. 200/PMK.03/2015 dated November 10, 2015
ByFalcon
FISCAL TREATMENT FOR TAXPAYER AND TAXABLE ENTREPRENEUR WHO USE PARTICULAR COLLECTIVE INVESTMENT CONTRACT SCHEME RELATING TO FINANCIAL SECTOR DEEPENING For income tax purposes, special purpose company (SPC) in particular collective investment contract (KIK) scheme will be considered as one unit with its KIK. Particular KIK scheme is real estate investment trust (DIRE) with or without…