Technical Rules for Super Tax Deduction on Vocational Activities Released

DDTC Newsletter Vol.02 | No.05

20 September 2019

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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. Moreover, the government has recently released Mof Reg No. 126/PMK.01/2019 concerning Local Fiscal Capacity Map. Based on the index of local fiscal capacity (IKFD), it can be concluded that fiscal capacity in Indonesia has remained stagnant in recent years. Lastly, the government also issued Mof Reg No. 124/PMK.04/2019 concerning the procedure for the imposition of import duty tariffs on imported goods from the People’s Republic of China using a Certificate of Origin.

Contents

• Technical Rules for Super Tax Deduction Facility on Vocational Activities
• Local Fiscal Capacity Has Stagnated in the Last 3 Years
• The Certificate of Origin for the Imposition of Import Duty Tariffs on Imported Goods from China

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