Expert Staff to the Minister of Finance for Tax Regulations and Law Enforcement, Iwan Djuniardi, said that in the prepopulated Annual PPh OP SPT system, not only employee income and
Tag: Tax Service Indonesia
Customs, Excise and Tax Provisions for Import and Export of Shipped GoodsCustoms, Excise and Tax Provisions for Import and Export of Shipped Goods
The Ministry of Finance (Kemenkeu) has issued Minister of Finance Regulation (PMK) Number 96 of 2023 concerning Customs, Excise and Tax Provisions for the Import and Export of Consigned Goods,
Reporting of Income Tax Objects on Natura and/or Enjoyments in the Annual Personal Income Tax SPTReporting of Income Tax Objects on Natura and/or Enjoyments in the Annual Personal Income Tax SPT
Employees must calculate compensation or compensation in kind and/or enjoyment received during January 1, 2023 to June 30, 2023 correctly. Apart from that, employees must also be able to know
Gold & Jewelery VAT RatesGold & Jewelery VAT Rates
Based on (PMK) Number 48 of 2023 regarding the sale/delivery of gold. Taxable Entrepreneurs (PKP) who manufacture Gold Jewelry are required to collect VAT at a certain amount of 1.1%
Exclusion in Kind and/or Enjoyment from Income Tax ObjectsExclusion in Kind and/or Enjoyment from Income Tax Objects
Excluded from Income Tax objects are compensation or compensation in kind and/or enjoyment as intended in Article 3 paragraph (1) PMK No. 66 of 2023 includes: Mitra Konsultindo Group Tax
Corporate Taxpayers Also Need NPWP ValidationCorporate Taxpayers Also Need NPWP Validation
The DJP explained that corporate taxpayers who are registered with a 15-digit NPWP valid only until December 31 2023, will be given a 16-digit NPWP. This is in accordance with
Natura and/or Enjoyment as Objects of Income TaxNatura and/or Enjoyment as Objects of Income Tax
Replacement or compensation in connection with work or services received or obtained in kind and/or enjoyment constitutes income which is the object of Income Tax as intended in Article 4
Issuance of Tax Assessment Letters and Tax Collection LettersIssuance of Tax Assessment Letters and Tax Collection Letters
The Director General of Taxes may issue a Tax Assessment Letter and/or Tax Collection Letter for the Tax Period, Part of the Tax Year, or Tax Year before the Taxpayer
Provisions for the Exception of Income Tax on Dividends or Other IncomeProvisions for the Exception of Income Tax on Dividends or Other Income
Tax Cluster in the Job Creation Law The government officially promulgated Law 11/2020 concerning Job Creation on November 2, 2020. This regulation contains 15 Chapters and 186 Articles. Article 111
Reimbursement or Compensation in the Form of Natura and/or Favors Is the Object of Income Tax for the Receiving Party and Deduction of Gross Income for the Giving PartyReimbursement or Compensation in the Form of Natura and/or Favors Is the Object of Income Tax for the Receiving Party and Deduction of Gross Income for the Giving Party
Based on PP 55 of 2022, Article 23 paragraph (2) “Reimbursement costs or compensation given in kind and/or enjoyment with respect to work or services can be deducted from gross