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

100% EXEMPTION ON DUTY ON TRANSFER OF LAND AND BUILDING RIGHTS DUE TO SALE AND PURCHASE OR GRANTING THE FIRST RIGHT AND/OR 0% TAX IMPOSED ON DUTY ON TRANSFER OF LAND AND BUILDING RIGHTS DUE TO INHERITANCE OR GRANTS WITH MAXIMUM TAX OBJECT SALE VALUE OF RP 2 BILLIONS  Governor delegate his authority to grant…

STIPULATION OF TAXABLE ENTREPRENEUR WHO MUST PREPARE ELECTRONIC TAX INVOICE Taxable entrepreneurs as stated in attachment I on this decision letter must prepare electronic tax invoice for transferring taxable goods and/or services starting on 1 April 2015. Taxable entrepreneurs as stated in attachment II on this decision letter must prepare electronic tax invoice for transferring…

LAND AND BUILDING TAX REDUCTION IN MINING/GEOTHERMAL OPERATION IN THE EXPLORATION STAGE Taxpayers of the payable Geothermal Land and Building Tax (PBB) listed on Notification on Tax Due (SPPT) that is still in the Exploration Stage can be granted a reduction of Land and Building Tax (PBB). The Land and Building Tax (PBB) reduction is granted 100%…

FORM, CONTENT AND PROCEDURES FOR FILLING AND SUBMITTING VAT PERIODIC TAX RETURN VAT periodic tax return subsequently will be mentioned as periodic VAT return 1111 consist of: a.       Master form 1111 and b.      Attachment which consist of: 1.      Form 111AB – summary of delivery and acquisition 2.      Form 1111 A1 – list of exported tangible taxable goods (BKP), intangible taxable goods…