List of Taxpayers who Should Apply Electronic Withholding Tax Slips Art. 23 and/or Art. 26
The Directorate General of Tax has issued regulation no. KEP-425/PJ/2019 which regulate certain taxpayers to apply electronic Withholding Tax Slips Art. 23 and/or Art. 26 starting May 2019 tax periods.
Tax Update May 2019
Tax Update May 2019 provides new provisions regarding the type of activities and type of taxable services which subject to 0% VAT. These provisions refer to the Ministry of Finance Regulation No. 32/PMK.010/2019.