The Criteria of Permanent Establishments and Tax Service Complaint Channels

DDTC Newsletter Vol.01 | No.05

16 April 2019

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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 and a risk profile of excisable goods entrepreneurs. The Directorate General of Taxes has also added complaints channels for taxpayers to facilitate taxpayers in reporting tax services that are allegedly not in accordance with tax laws and regulations.

Contents

• Requirements for a Business to be Categorized as a Permanent Establishment
• The Extension of Anti-Dumping Import Duties of Biaxially Oriented Polypropylene Imports from Thailand and Vietnam
• The Obligation to Report Registration Data for Excisable Goods Entrepreneurs
• Tax Service Complaint Channels

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