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New Final Income Tax Regulation for Small Medium Enterprises
ByFalcon
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MoF Regulation No. 200/PMK.03/2015 dated November 10, 2015
ByFalcon
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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…
MoF Regulation No. 191/PMK.010/2015 dated October 15, 2015
ByFalcon
FIXED ASSETS REVALUATION FOR TAX PURPOSES FOR APPLICATION IN 2015 AND 2016 Taxpayer may conduct fixed assets revaluation for tax purposes with special treatment when such application is applied to DGT starting from the effective date of this regulation to 31 December 2016.Such special treatment is final income tax rate: 3%, for application up to 31…