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DGT Circular Letter No. PER-28/PJ/2015 dated July 22, 2015
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…
MoF Regulation No. 200/PMK.03/2015 dated November 10, 2015
FISCAL TREATMENT FOR TAXPAYER AND TAXABLE ENTREPRENEUR WHO USE PARTICULAR COLLECTIVE INVESTMENT CONTRACT SCHEME RELATING TO FINANCIAL SECTOR DEEPENING For income tax purposes, special purpose company (SPC) in particular collective investment contract (KIK) scheme will be considered as one unit with its KIK. Particular KIK scheme is real estate investment trust (DIRE) with or without…