MoF Regulation No. 151/PMK.08/2016 Concerning Amendment of MoF Regulation No. 122/PMK.08/2016

FORTH AMENDMENT ON MINISTER OF FINANCE DECISION NO. 231/KMK.03/2001 CONCERNING TREATMENT FOR VAT AND SALES TAX ON LUXURY GOODS ON IMPORTED TAXABLE GOODS WHICH EXEMPTED FROM IMPORT DUTY Several provisions in Minister of Finance Decision No. 231/KMK.03/2001 has been amended as follow: Article 2 paragraph 3 is amended, paragraph 3a is inserted between paragraph 3…

AMENDMENT ON GOVERNMENT REGULATION NO. 77 YEAR 2013 CONCERNING REDUCTION ON INCOME TAX RATE FOR DOMESTIC PUBLIC CORPORATION TAXPAYER Some provisions in Government Regulation No. 77 Year 2013 are amended as follow: Article 2 paragraph 2 is amended as follow: Article 2 1.    Domestic public corporation taxpayer may get 5% of income tax rate reduction, lower than…

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…

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…

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…