MoF Regulation No. 86/PMK.010/2019 dated 10 June 2019

TYPES OF OTHER SERVICES AS MENTIONED IN ARTICLE 23 PARAGRAPH 1 LETTER C NUMBER 2 LAW NO. 7 YEAR 1983 CONCERNING INCOME TAX AS SEVERAL TIMES AMENDED LAST RECENTLY BY LAW NO. 36 YEAR 2008 1.    Compensation regarding to other services except for services already subject to income tax article 21, as mentioned in article 23…

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…