Similar Posts
DGT Regulation No. PER-31/PJ/2015 dated August 5, 2015
ByFalcon
THIRD AMENDMENT ON DGT REGULATION NO. PER-57/PJ/2010 CONCERNING GUIDANCE AND PROCEDURES FOR INCOME TAX ARTICLE 22 COLLECTION RELATING TO PAYMENT ON GOODS DELIVERY AND IMPORT ACTIVITY OR OTHER BUSINESS SECTORS Article 1 is amended as follow: Article 1 1) Tax collectors as mentioned in Article 22 Law No. 7 Year 1983 as last amended by Law No. 36 Year 2008 are: a. Forex Bank…
DGT Circular Letter No. SE-32/PJ/2016 dated 18 July 2016
ByFalcon
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…
MoF Regulation No. 37/PMK.03/2015 dated March 4, 2015
ByFalcon
APPOINTMENT PARTICULAR CORPORATION TO COLLECT, DEPOSIT AND REPORT VAT OR VAT AND SALES TAX ON LUXURY GOODS, ALSO PROCEDURES FOR ITS COLLECTION, DEPOSIT AND REPORTING Particular corporation which may be appointed as collector of VAT or VAT and sales tax on luxury goods are: 1. After the effective date of this regulation, a State owned company…
Income Tax Borne by the Government
ByFalcon
FALCON SC TAX UPDATEOCTOBER 2017 EDITIONINCOME TAX BORNE BY THE GOVERNMENTSummary of MoF Regulation No. 126/PMK.010/2017On 19 September 2017, the Ministry of Finance has issued its regulation number 126/PMK.010/2017 (PMK 126/2017 or “the Regulation”) on Government-Borne Income Tax on Interest or Yield from Government Securities Issued in International Markets and Third Party’s Income from Services…
MoF Regulation No. 125/PMK.010/2015 dated July 7, 2015
ByFalcon
AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 60/PMK.03/2014 CONCERNING PROCEDURES FOR EXCHANGE OF INFORMATION Article 1 number 2, 5 6 7 and 8 are amended and become as follow: Article 1 1. Law means law no 6 year 1983 concerning general taxation provision and procedures as amended several times and recently amended by law no. 16…
DGT Circular Letter No. SE-24/PJ/2015 dated March 30, 2015
ByFalcon
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…
