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Government Regulation No. 40 Year 2016 dated 17 October 2016
INCOME TAX ON REVENUE FROM TRANSFER OF REAL ESTATE UNDER PARTICULAR COLLECTIVE INVESTMENT CONTRACT SCHEME Revenue received by taxpayer from transfer of real estate to special purpose vehicle (SPC) or collective investment contract (KIK) under particular KIK scheme are subject to final income tax.Particular KIK scheme is investment KIK scheme in form of real estate investment…
DGT Circular Letter No. SE-74/PJ/2015 dated December 4, 2015
IMPLEMENTATION OF INDONESIA SUPREME COURT VERDICT NO. 73 P/HUM/2013 CONCERNING JUDICIAL REVIEW ON ARTICLES IN GOVERNMENT REGULATION NO. 74 YEAR 2011 CONCERNING PROCEDURES FOR TAX RIGHTS AND OBLIGATION IMPLEMENTATION Supreme Court has annulled several articles in Government Regulation No. 74 Year 2011, as consequences several articles in Minister of Finance Regulation, DGT Regulation and DGT…
Controlled foreign corporation (CFC) rules Indonesia
FALCON SC TAX UPDATE New Controlled Foreign Company (CFC) Rules Summary of MoF Regulation No. 107/PMK.03/2017 The Minister of Finance of the Republic of Indonesia (“MoF”) has issued its regulation No. 107/PMK.03/2017 (“PMK 107/2017”) dated 27 July 2017 concerning the determination earning of deemed dividend and calculation base for an Indonesian resident Taxpayer with capital…
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…