Pengaturan Pajak Karbon dan Pokok – Pokok Perubahan UU Cukai Dalam RUU HPP

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…

GRANTING REDUCTION AND/OR RELIEF OR EXEMPTION ON DUTY ON TRANSFER OF LAND AND BUILDING RIGHTS AND LEVY ON BUILDING CONSTRUCTION PERMIT FOR LOW INCOME SOCIETY This instruction address to Governor of Jakarta Capital City Special Region and all regents/ mayors to: Take necessary steps to accommodate low income society by reducing and/or relieving or exempting…

SECOND AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 105/PMK.03/2009 CONCERNING RECEIVABLE WHICH APPARENTLY UNCOLLECTIBLE WHICH IS DEDUCTIBLE FROM GROSS REVENUE Article 3 paragraph 1 letter c is amended.The following condition of apparently uncollectible receivables are mandatory which in previous regulation was needed for one condition only: Collection case already submitted to district court or other…

INCOME TAX ON REVENUE FROM TRANSFER OF REAL ESTATE UNDER PARTICULAR COLLECTIVE INVESTMENT CONTRACT SCHEME Revenue received by taxpayer from transfer of real estate to special purpose vehicle (SPC) or collective investment contract (KIK) under particular KIK scheme are subject to final income tax.Particular KIK scheme is investment KIK scheme in form of real estate investment…