Pokok – Pokok Perubahan UU PPN Dalam RUU HPP

IMPLEMENTATION OF INCOME TAX TREATMENT UNDER PROVISION OF INTERNATIONAL AGREEMENT 1.    When there is differences between income tax provision under international agreement and income tax law, income tax treatment will comply with international agreement until expiration of such agreement. 2.    Minister of Finance will approve such tax treatment. 3.    International agreement is a written agreement in any particular…

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…

GRANTING OF CORPORATION INCOME TAX REDUCTION FACILITY Article 2 1)   Corporate taxpayer who make new capital investment in pioneer industry may get income tax reduction facility as mentioned in article 18 paragraph 5 Capital Investment Law and article 29 Government Regulation No. 94 Year 2010. 2)   Such income tax reduction facility will be granted on income received or…

CRITERIA FOR ART AND ENTERTAINMENT SERVICES EXEMPTED FROM VAT Particular art and entertainment services are exempted from VAT such as: a.    movies b.    art, music, dance and/or fashion performance c.    beauty, bodybuilding and similar contest d.    exhibition e.    discotheque, karaoke, night club and similar f.     circus, acrobat and magic performance g.    horse racing, motor vehicle racing and games h.    sports games This regulation…

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…