TAX ALERT 07.2022 – PMK 69/PMK.03/2022 – Income Tax and Value Added Tax on the Implementation of Financial Technology
The Government issued Regulation of the Minister of Finance No. 69/PMK.03/2022 (PMK 69/2022) regarding Income Tax and Value Added Tax on the... Read More
TAX ALERT 06.2022 – PMK 61/PMK.03/2022 – Value Added Tax on Self-Construction Activities
In order to make adjustments to the VAT provisions on self-construction activities (“PPN KMS”) as previously regulated in the Minister of Finance... Read More
TAX ALERT 05.2022 – PMK 70 Year 2022 – Synchronization Between Central Tax and Regional Tax on Foods & Beverages and Certain Services
The Government has issued PMK Number 70/PMK.03/2022 (“PMK 70”) about Criteria and/or Details of Foods and Beverages, Art and Entertainment Services, Hospitality... Read More
TAX ALERT 04.2022 – PMK 65 YEAR 2022 – VALUE ADDED TAX ON THE DELIVERY OF USED MOTORIZED VEHICLES
On March 30, 2022, the Government issued Regulation of the Minister of Finance No. 65/PMK.03/2022 (PMK 65/2022) regarding Value Added Tax on The Delivery of Used... Read More
TAX ALERT 02.2022 – PP 9 YEAR 2022 – INCOME TAX ON CONSTRUCTION SERVICE INCOME
The Government has issued Government Regulation No. 9 Year 2022 regarding Income Tax on income from Construction Services. This Government Regulation issued... Read More
Tax Alert 01.2022 – Business Sectors as Destination of Investing Net Assets Regarding Voluntary Disclosure Program
As one of the requirements for investing net assets in the Voluntary Disclosure Program, the DGT has stipulated that investment of net assets only applies... Read More
Tax Alert 11.2021 – Procedures for Conducting Recording & Bookkeeping for Taxation Purpose
In order to give legal certainty to Individual Taxpayers, including those who meet certain criteria, which are exempted from the obligation to... Read More
TAX ALERT 10.2021 – VOLUNTARY DISCLOSURE PROGRAM BASED ON HARMONIZATION OF TAX REGULATIONS LAW
The Voluntary Disclosure Program (“VDP”) is one of the provisions stipulated in the Harmonization of Tax Regulation Law which has been promulgated... Read More
Tax Alert 8 : 08.2021 – PER-16/PJ/2021 – Certain Document That Equivalent To a Tax Invoice
On July 27th 2021, Directorate General of Taxation stipulates new regulation regarding “Certain Document that Equivalent to A Tax Invoice” namely PER-16/PJ/2021. This regulation is issued to accommodate... Read More
Tax Alert 06.2021 – Taxation on Dividend Based on Omnibus Law
Based on Omnibus Law, dividend received is no longer considered as income tax object, as long as certain criteria are fulfilled. The... Read More