Pokok – Pokok Perubahan UU KUP Dalam RUU HPP

IMPLEMENTATION OF INDONESIA SUPREME COURT VERDICT NO. 73 P/HUM/2013 CONCERNING JUDICIAL REVIEW ON ARTICLES IN GOVERNMENT REGULATION NO. 74 YEAR 2011 CONCERNING PROCEDURES FOR TAX RIGHTS AND OBLIGATION IMPLEMENTATION Supreme Court has annulled several articles in Government Regulation No. 74 Year 2011, as consequences several articles in Minister of Finance Regulation, DGT Regulation and DGT…

VALIDATING TAXPAYER REGISTRATION NUMBER IN CONNECTION WITH ANNUAL TAX RETURN RECEIVING AND PROCESSING Based on validity checking on process of annual tax return receiving and processing there are some possibility taxpayer registration number stated in tax return by taxpayer is not valid (not exist in taxpayer master file). Such tax return must be followed up…

SECOND AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 75/PMK.03/2010 CONCERNING OTHER VALUE AS BASIS FOR TAX IMPOSEMENT Some provision under Minister of Finance Regulation No. 75/PMK.03/2010 concerning other value as basis for tax improvement as amended by Minister of Finance Regulation No. 38/PMK.011/2013, have been amended as follow: 1.    Article 2 letter k is amended and…

STIPULATION OF INCOME RELATING TO DAILY AND WEEKLY WORKER ALSO OTHER NON PERMANENT EMPLOYEES WHO EXEMPTED FROM INCOME TAX WITHHOLDING Daily and weekly worker and other non permanent employees as mentioned in article 21 paragraph 4 Income Tax Law No. 7 Year 1983 as last amended by Law No. 36 Year 2008, who receive daily gross income up to IDR 300,000 are exempted from income…