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…

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…

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…