Technicalities on Tax Return

The technicalities of Tax Return that has been updated through the Ministry of Finance Regulation (PMK) No. 9/PMK.03/2018, which is the amendment of PMK No. 243/PMK.03/2014.

Some of the key points:

No more requirements to submit NIL Income Tax Return Art. 21/26 and Art. 25;
Requirement to report Monthly & Annual Tax Returns in electronic format for taxpayers that fulfill certain criteria;
Referencing of Fiscal Year, that may be different from Company’s Financial Year.

Attachments :
PMK 09.2018 – Technicalities of SPT Ad. 1 PMK 243.2014
PMK 09.2018 – Teknis SPT Pb. 1 PMK 243.2014