Similar Posts
DGT Regulation No. PER-32/PJ/2015 dated August 7, 2015
TECHNICAL GUIDANCE FOR PROCEDURES FOR WITHHOLDING, DEPOSITION AND REPORTING OF INCOME TAX ARTICLE 21 AND/OR 26 RELATING TO INDIVIDUAL JOB, SERVICES AND ACTIVITY Chapter II Income Tax article 21 and/or 26 withholder Article 2 1) Income Tax article 21 and/or 26 withholder include: a. Employer such as 1. Individual 2. Company or 3. Branch, representative or unit when they administer part of…
MoF Regulation No. 213/PMK.03/2016 dated 30 December 2016
The New Regulation onTransfer Pricing Documentation AN OVERVIEW OF PMK-213The Indonesian Ministry of Finance has recently issued a new regulation No. 213/PMK.03/2016 (“PMK-213”) on 30 December 2016, which requires Taxpayers to prepare transfer pricing documentation (“TP Doc”). TYPES OF TP DOCSPMK-213 classifies TP Doc into three types: Master FileMaster File consists of Information concerning the…
Income Tax Borne by the Government
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…
New Final Income Tax Regulation for Small Medium Enterprises
NEW FINAL INCOME TAX REGULATION FOR SMALL MEDIUM ENTERPRISESGovernment of Indonesia has recently issued its regulation No. 23 Year 2018 (“GR 23/2018” or “the Regulation”) on June 8th, 2018 concerning Income Tax on Income from businesses received or earned by taxpayers having certain gross turnover. This regulation will be effective on 1 July 2018. The…