MoF Regulation No. 142/PMK.010/2016 Concerning Amendment of MoF Regulation 127/PMK.010/2016

PROCEDURES FOR VAT ON TOLL ROAD SERVICES COLLECTION 10% of VAT will be imposed on toll road services delivered by toll road entrepreneur. Toll road entrepreneur must register its business in order to be confirmed as taxable entrepreneur. Such entrepreneur must collect, pay and report VAT payable in accordance with tax law and regulation. Tax…

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…

ACCESS OF  FINANCIAL INFORMATION FOR TAX PURPOSES ​Access of financial information are access to receive and obtain financial information in order to implement taxation provision and international tax agreement.DGT has the authority to get such access from financial service institution engage in banking, capital market, insurance, other financial services institution and/or other entity classified as…

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…