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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…
DGT Circular Letter No. SE-24/PJ/2015 dated March 30, 2015
GUIDANCE FOR PREPARING EXAMINATION WORK REPORT 1. Examination Work Report (LHP) for testing compliance of taxation obligation LHP consist of 3 parts, they are preface, content and ending. a. Preface 1) Title Page Title page at least must consist of name of examination operation unit (UP2), title of LHP, No of LHP, Date of LHP, taxpayer, taxpayer registration…
DGT Decision No. KEP-62/PJ/2015 dated March 30, 2015
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…