Similar Posts
MoF Regulation No. 200/PMK.03/2015 dated November 10, 2015
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…
MoF Regulation No. 141/PMK.03/2015 dated July 24, 2015
TYPES OF OTHER SERVICES AS MENTIONED IN ARTICLE 23 PARAGRAPH 1 LETTER C NUMBER 2 LAW NO. 7 YEAR 1983 CONCERNING INCOME TAX AS SEVERAL TIMES AMENDED LAST RECENTLY BY LAW NO. 36 YEAR 2008 1. Compensation regarding to other services except for services already subject to income tax article 21, as mentioned in article 23…
DGT Regulation No. PER-32/PJ/2015 dated August 7, 2015
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…
MoF Regulation No. 159/PMK.010/2015 dated August 14, 2015
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…