Newsletter

Newsletter

Newsletter

We provide you a brief summary of new tax regulations in our tax newsletter. It is expected to facilitate you to understand tax regulations with greater ease. In addition, you can find our perspective inside this newsletter.

Published

Newsletter - VAT Refund for Tourist: Simplified Retail Shop Registration Mechanism
DDTC Newsletter Vol.02 | No.07 (October 2019)
VAT Refund for Tourist: Simplified Retail Shop Registration Mechanism

Total Downloads 790

This edition reviews the latest VAT refund mechanism for tourists. Through DGT Reg No. 17/2019, the Directorate General of Taxes facilitates the mechanism for PKP retail stores willing to participate in the VAT Refund for tourist scheme …

Newsletter - New Provisions on Article 25 Income Tax Installment and Compliance Risk Management
DDTC Newsletter Vol.02 | No.06 (October 2019)
New Provisions on Article 25 Income Tax Installment and Compliance Risk Management

Total Downloads 1031

This edition discusses the government effort to improve compliance, namely SE-24/PJ/2019. The circular letter contains the information regarding a follow-up to the tax amnesty program and Exchange of Information (EoI) through compliance risk management (CRM) …

Newsletter - Technical Rules for Super Tax Deduction on Vocational Activities Released
DDTC Newsletter Vol.02 | No.05 (September 2019)
Technical Rules for Super Tax Deduction on Vocational Activities Released

Total Downloads 1045

This edition reviews the technical rules regarding the provision of super tax deduction facility for taxpayer who performed vocational activity. In order to get this incentive, taxpayers must meet several provisions as stated in Mof Reg No. 128/2019 …

Newsletter - New Fiscal Relaxation for Pharmaceutical, Upstream Oil & Gas and Tourism Sectors
DDTC Newsletter Vol.02 | No.04 (September 2019)
New Fiscal Relaxation for Pharmaceutical, Upstream Oil & Gas and Tourism Sectors

Total Downloads 1063

This edition reviews several fiscal incentives given to certain sectors, among others, the preliminary return of VAT overpayment for pharmaceutical wholesalers, medical devices distributors, and State-Owned enterprises subsidiary …

Fiscal Incentives for Electric Vehicles and Fiscal Policy Plan for the Year of 2020
DDTC Newsletter Vol.02 | No.03 (August 2019)
Fiscal Incentives for Electric Vehicles and Fiscal Policy Plan for the Year of 2020

Total Downloads 995

This newsletter discusses some of the latest regulations and policies on fiscal aspects in Indonesia. The government itself has delivered the targets of tax revenue for 2020 through the Budget Statement Speech before the House of Representatives on 16 August 2019 …

Newsletter - Regulations on Re-exporting Imported Goods and Temporary Import are Tightened
DDTC Newsletter Vol.02 | No.02 (August 2019)
Regulations on Re-exporting Imported Goods and Temporary Import are Tightened

Total Downloads 562

This edition discusses the latest tax regulation of re-exporting imported goods and temporary import. There are some crucial changes in both regulations …

Newsletter - Tax Incentives For Transportation Sector, Sanction For Customs, And Target Of Extensification
DDTC Newsletter Vol.02 | No.01 (July 2019)
Tax Incentives for Transportation Sector, Sanction for Customs, and Target of Extensification

Total Downloads 735

This edition discusses the latest tax incentive provided by the government for business players in transportation sector in the form of non-collected VAT …

Newsletter - New Super Tax Deduction for Corporate Taxpayers
DDTC Newsletter Vol.01 | No.10 (July 2019)
New Super Tax Deduction for Corporate Taxpayers

Total Downloads 660

This edition of the newsletter reviews the tax incentive policy in the form of a super tax deduction for vocational as well as research and development (R&D) activities for corporate taxpayers. This incentive is issued through Government Regulation No. 45 of 2019 …

Newsletter - Tax Relaxation of Luxurious Housing, Control of Local Tax, and Restructuring of Tax Authority
DDTC Newsletter Vol.01 | No.09 (June 2019)
Tax Relaxation of Luxurious Housing, Control of Local Tax, and Restructuring of Tax Authority

Total Downloads 793

This edition covers five new tax regulations in Indonesia. In general, there exist two new provisions providing relaxation for taxation on the luxurious property in Indonesia by increasing the threshold of the selling prices and transfer prices as well as decreasing Article 22 Income Tax rate …

Newsletter - Increased Housing Price Thresholds for VAT Exemptions
DDTC Newsletter Vol.01 | No.08 (June 2019)
Increased Housing Price Thresholds for VAT Exemptions

Total Downloads 685

This edition of the newsletter reviews government policies in increasing the housing price thresholds for VAT exemptions. The government has also recently issued a regulation to provide certainty regarding the taxation aspects of free trade zone products through PMK No.84/PMK.04/2019 …

Newsletter - Towards Certainty in Tax Dispute Resolution
DDTC Newsletter Vol.01 | No.07 (May 2019)
Towards Certainty in Tax Dispute Resolution

Total Downloads 742

This edition of the newsletter reviews new provisions concerning requests for mutual agreement procedure (MAP) implementation in Indonesia. The new provisions are contained in the Minister of Finance Regulation No. 49/PMK.03/2019, effective as of April 26, 2019. The regulation comprises several significant changes …

Newsletter - Provision Regarding the Calculation of Taxable Income for Life Insurance Companies
DDTC Newsletter Vol.01 | No.06 (April 2019)
Provision Regarding the Calculation of Taxable Income for Life Insurance Companies

Total Downloads 724

The government has issued a new provision regarding the estimation of corporate income tax (CIT) for life insurance companies if there exists any claim or benefit from policyholders. This is regulated through the Director General of Taxes Circular Letter No. SE-08/PJ/2019 that serves as a complementary to SE-97/PJ/2011 …

Newsletter - The Criteria of Permanent Establishments and Tax Service Complaint Channels
DDTC Newsletter Vol.01 | No.05 (April 2019)
The Criteria of Permanent Establishments and Tax Service Complaint Channels

Total Downloads 851

This edition reviews a new government regulation that clarifies the definition and criteria for a business to be deemed as a permanent establishment or non-permanent establishment. A regulation extending anti-dumping import duties (bea masuk anti-dumping/BMAD) on biaxially oriented polypropylene imports from Thailand and Vietnam is also explored. In addition, excisable goods entrepreneurs are required to submit excisable goods entrepreneur registration data to be compiled into a database …

Changes in The Taxation Provisions of International Trade and Digital Economy
DDTC Newsletter Vol.01 | No.04 (April 2019)
Changes in The Taxation Provisions of International Trade and Digital Economy

Total Downloads 799

This newsletter reviews some of the taxation provisions issued in the month of March 2019. There are two regulatory changes in the context of customs sector, namely the provisions regarding customs in the export sector and anti-dumping import duties (Bea Masuk Anti Dumping/BMAD). With regard to international trade taxes, this newsletter also summarizes the taxation policies …

Newsletter - Deadline For The Filing Of Annual Personal Income Tax Returns
DDTC Newsletter Vol.01 | No.03 (March 2019)
Deadline for The Filing of Annual Personal Income Tax Returns

Total Downloads 221

This edition reviews the extension of the filing of the annual personal income tax return deadline formerly set on March 31, 2019. Moreover, viewers may find information regarding the electronic channels to file the annual tax return. The newsletter also provides an update concerning the issuance of a new provision stipulating the exemption of export levies of …

Newsletter - Fiscal Facilities For Boosting Investment and Economic Growth
DDTC Newsletter Vol.01 | No.02 (March 2019)
Fiscal Facilities For Boosting Investment and Economic Growth

Total Downloads 136

This edition contains provisions that provide business convenience to encourage investment in Indonesia, mainly for the administration. In the context of investment, there are provisions relating relaxation of the withholding of income tax (PPh) on foreign exchange from natural resource export proceeds (Devisa Hasil Ekspor Sumber Daya Alam/DHE SDA) and tax facilities …

Newsletter - ‘3 in 1’ Tax Services through iKSWP Application
DDTC Newsletter Vol.01 | No.01 (February 2019)
‘3 in 1’ Tax Services through iKSWP Application

Total Downloads 286

Published every two weeks, DDTC Newsletter provides information and reviews of changes regarding taxation policies in Indonesia. Some of the latest regulations in Indonesia summarized in this publication include the latest services provided by the Directorate General of Taxes to …

Newsletter - Update on New Tax Holiday Regime in Indonesia
DDTC Tax Newsletter 03 (April 2018)
Update on New Tax Holiday Regime in Indonesia

Total Downloads 232

In the effort to attract new investments through fiscal incentives, the Government of Indonesia has issued new Tax Holiday Regulation by stipulating MoF Regulation No. 35/PMK.010/2018 (“PMK 35/2018”). This new regime does not only provide more legal certainty, but also simplify the procedures and fa…

Newsletter - An Update on CbC Reporting Regulations in Indonesia
DDTC Tax Newsletter 02 (January 2018)
An Update on CbC Reporting Regulations in Indonesia

Total Downloads 264

It has been approximately a year since the release of Minister of Finance Regulation No. PMK 213/PMK.03/2016 that the CbC Reporing implementing regulation is finally published by the DGT through Peraturan Dirjen Pajak No. PER-29/PJ/2017. Nevertheless, PER-29 has succeeded in providing much clarity to…

DDTC Tax Newsletter - Indonesia Adopts CbC Reporting and New Transfer Pricing Documentation Requirements
DDTC Tax Newsletter 01 (January 2017)
Indonesia Adopts CbC Reporting and New Transfer Pricing Documentation Requirements

Total Downloads 629

The much anticipated regulations on adoption of CbC Reporting and the updated transfer pricing documentation requirements has been just issued by way of Minister of Finance Regulation No. PMK 213/PMK.03/2016. Find out more about the changes and how these recent updates may impact your transfer prici…

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