MoF Regulation No. 127/PMK.010/2016 Concerning Tax Amnesty for Taxpayer Owning Indirect Asset via Special Purpose Vehicle (SPV)

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…

GRANTING REDUCTION AND/OR RELIEF OR EXEMPTION ON DUTY ON TRANSFER OF LAND AND BUILDING RIGHTS AND LEVY ON BUILDING CONSTRUCTION PERMIT FOR LOW INCOME SOCIETY This instruction address to Governor of Jakarta Capital City Special Region and all regents/ mayors to: Take necessary steps to accommodate low income society by reducing and/or relieving or exempting…

IMPLEMENTATION OF INCOME TAX TREATMENT UNDER PROVISION OF INTERNATIONAL AGREEMENT 1.    When there is differences between income tax provision under international agreement and income tax law, income tax treatment will comply with international agreement until expiration of such agreement. 2.    Minister of Finance will approve such tax treatment. 3.    International agreement is a written agreement in any particular…

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…