Similar Posts
Government Regulation No. 40 Year 2016 dated 17 October 2016
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…
MoF Regulation No. 141/PMK.03/2015 dated July 24, 2015
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…
Government Regulation No. 69 Year 2015 dated September 16, 2015
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…