Pengaturan PPSW Dalam RUU HPP

AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 106/PMK.010/2015 CONCERNING TYPES OF LUXURY TAXABLE GOODS OTHER THAN MOTOR VEHICLES WHICH SUBJECT TO SALES TAX ON LUXURY GOODS Types of luxury goods in attachment I Minister of Finance Regulation No. 106/PMK.010/2015 which previously classified based on its area now is amended based on its value. Luxury housing…

FORTH AMENDMENT ON MINISTER OF FINANCE DECISION NO. 231/KMK.03/2001 CONCERNING TREATMENT FOR VAT AND SALES TAX ON LUXURY GOODS ON IMPORTED TAXABLE GOODS WHICH EXEMPTED FROM IMPORT DUTY Several provisions in Minister of Finance Decision No. 231/KMK.03/2001 has been amended as follow: Article 2 paragraph 3 is amended, paragraph 3a is inserted between paragraph 3…

TECHNICAL GUIDANCE FOR PROCEDURES FOR WITHHOLDING, DEPOSITION AND REPORTING OF INCOME TAX ARTICLE 21 AND/OR 26 RELATING TO INDIVIDUAL JOB, SERVICES AND ACTIVITY Chapter II Income Tax article 21 and/or 26 withholder Article 2 1)   Income Tax article 21 and/or 26 withholder include: a.    Employer such as 1.    Individual 2.    Company or 3.    Branch, representative or unit when they administer part of…

The New Regulation onTransfer Pricing Documentation AN OVERVIEW OF PMK-213The Indonesian Ministry of Finance has recently issued a new regulation No. 213/PMK.03/2016 (“PMK-213”) on 30 December 2016, which requires Taxpayers to prepare transfer pricing documentation (“TP Doc”). TYPES OF TP DOCSPMK-213 classifies TP Doc into three types: Master FileMaster File consists of Information concerning the…

DEDUCTION OF ADMINISTRATIVE SANCTION ON TAX ASSESSMENT LETTER, LAND AND BUILDING TAX ASSESSMENT LETTER, AND/OR TAX COLLECTION LETTER AS RESULT OF LAND AND BUILDING TAX INSPECTION, VERIFICATION OR RESEARCH Based on taxpayer request, DGT may reduce administrative sanction on tax assessment letter (SKP), land and building tax assessment letter (SKP PBB) and/or tax collection letter…