Tax Update November 2019
As of December 2018, the Directorate General of Tax has updated the list of countries having Qualifying Competent Authority Agreement (QCAA) for the exchange of Country by Country Report (CbCR) with Indonesia.
Tax Update October 2019
The Tax Update October 2019 covers the following regulations:
- Ministry of Finance Regulation No. 128/PMK.010/2019 regarding the deduction on gross income for the intership program and/or vocational training program in certain competencies.
- Directorate General of Tax Regulation No. 599/PJ/2019 regarding the updates of taxpayers who should apply electronic withholding tax slip Art. 23 and/or Art. 26.
Tax Update September 2019
The Tax Update September 2019 covers the Ministry of Finance Regulation No. 117/PMK.03/2019 regarding the updates on the Low Risk VAT Entrepreneur entitled for Preliminary VAT Refund.
Tax Update August 2019
The Tax Update August 2019 covers the following regulations:
- Ministry of Finance Regulation No. 93/PMK.03/2019 regarding the updates on the application of Controlled Foreign Company Rules (CFC Rules)
- Government Regulation No. 45 year 2019 which introduces the new tax facilities for deduction of taxable income/gross income for industries which meet certain requirements
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.
Tax Update March 2019
The Tax Update March 2019 covers the DGT Regulation No. PER-03/PJ/2019 and Circular Letter No. SE-04/PJ/2019 regarding the online submission for Tax Clearance Certificate (Surat Keterangan Fiskal).
Tax Update February 2019
Tax Update February 2019 provides the user guideline for electronic reporting of Certificate of Domicile (DGT-1 Form) of Foreign Taxpayer.
Tax Update January 2019
Tax Update January 2019 menjelaskan peratran terkait makanan dan minuman untuk seluruh pegawai dan tunjangan dalam bentuk natura di daerah tertentu yang terkait dengan pekerjaan, dan dapat dikurangkan dari penghasilan bruto pemberi kerja (Peraturan Menteri Keuangan No. 167/PMK.03/2018).
Tax Update November 2018
Tax Update November 2018 menjelaskan ketentuan baru untuk penerapan persetujuan penghindaran pajak berganda sesuai dengan Peraturan Direktur Jenderal Pajak No. PER-25/PJ/2018.