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
The Tax Update January 2019 covers the provision of food and drink to all employees and the compensation in the form of benefit-in-kind in certain area which is related to the work implementation which can be deducted from the gross income for the employer (Ministry of Finance Regulation No. 167/PMK.03/2018)
Tax Update November 2018
The Tax Update November 2018 covers the new procedures for applying the Double Taxation Avoidance Agreement under the Directorate General of Tax Regulation No. PER-25/PJ/2018.
Tax Update October 2018
The Tax Update October 2018 covers the indicators of taxpayers that will be the priority target for potential tax revenue.
Tax Update August 2018
The Tax Update August 2018 provides the list of countries having Qualifying Competent Authority Agreement (QCAA) for the exchange of Country by Country Report (CbCR) with Indonesia.
Tax Update June 2018
The Tax Update June 2018 covers the implementing regulation from Foreign Investment Capital Board (Badan Koordinasi Penanaman Modal / BKPM) for the Corporate Income Tax reduction facility (tax holiday) on certain pioneer industries.