Pokok – Pokok Perubahan UU PPh Dalam RUU HPP

PROCEDURES FOR VAT ON TOLL ROAD SERVICES COLLECTION 10% of VAT will be imposed on toll road services delivered by toll road entrepreneur. Toll road entrepreneur must register its business in order to be confirmed as taxable entrepreneur. Such entrepreneur must collect, pay and report VAT payable in accordance with tax law and regulation. Tax…

PROCEDURES FOR GRANTING AND REVOKING ELECTRONIC CERTIFICATE DGT may give electronic certificate to taxable entrepreneur (PKP) as user authentication for accessing taxation services electronically provided by DGT. Electronic Taxation services consist of: a.       Requesting tax invoice serial number through DGT website b.      Preparing electronic tax invoice (e-invoice) by using application or electronic system provided by DGT, and/or…

TAX AMNESTY IMPLEMENTATION GUIDELINES Preparation for implementing tax amnesty1.    Regional tax office and tax office will set receiving and follow up of statement of assets declaration for tax amnesty team. 2.    Registration and granting Taxpayer Registration Number (NPWP).a.    Individual or corporate taxpayers who submit statement of declaration must have NPWP.b.    They must register to tax…

IMPORT AND TRANSFER OF CERTAIN TRANSPORTATION EQUIPMENT AND ITS TAXABLE SERVICES WHICH ARE NOT COLLECTED FROM VALUE ADDED TAX Article 1Import on particular means of transportation which are not collected from VAT includes: Water, underwater, air means of transportation and train including their spare parts imported by Defense Ministry, Nation Army, State police and other…

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…