Taxation

EXCHANGE VALUE AS THE BASIS FOR PAYMENT OF IMPORT DUTY, VALUE ADDED TAX OF GOODS AND SERVICES AND SALES TAX ON LUXURY GOODS, EXPORT DUTY, AND INCOME TAX APPLY

by

Weigh a. that for settlement of Import Duty, Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Export Duty, and Income Tax on Importation of Goods, Taxes Payable relating to Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Export Duty, and Income received or earned in … Read more

INTEREST RATE AS A BASIS FOR CALCULATION OF ADMINISTRATIVE SANCTIONS IN THE FORM OF INTEREST AND PROVISION OF INTEREST

by

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, Weigh a. that based on the FIFTH Dictum of the Decree of the Minister of Finance Number 488/KMK.010/2021 concerning Interest Rates as the Basis for Calculation of Administrative Sanctions in the Form of Interest and the Provision of Interest Rewards, the authority to determine the interest rate per month … Read more

EXCHANGE VALUE AS THE BASIS FOR PAYMENT OF IMPORT DUTY, VALUE ADDED TAX OF GOODS AND SERVICES AND SALES TAX ON LUXURY GOODS

by

Weigh a. that for settlement of Import Duty, Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Export Duty, and Income Tax on Importation of Goods, Taxes Payable relating to Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Export Duty, and Income received or earned in … Read more

FORM AND CONTENT OF CALCULATION NOTES, TAX ASSESSMENT LETTER, AND TAX BILLING LETTER

by

DIRECTOR-GENERAL OF TAXES, Weigh a. that to provide justice and legal certainty in the issuance of Tax Assessment Letters and Tax Collection Letters, as well as to adjust the provisions for the issuance of Tax Assessment Letters and Tax Collection Letters based on changes or new arrangements in Law Number 7 of 2021 concerning Harmonization of … Read more

ADMINISTRATIVE SANCTIONS IN THE FORM OF FINE IN CONNECTION WITH THE MAKING OF TAX INVOICES IN IMPLEMENTATION

by

INSTRUCTIONS FOR MAKING AND CORRECTING OR REPLACEMENT OF TAX INVOICES AND AFFIRMATION OF THE IMPOSITION OF ADMINISTRATIVE SANCTIONS IN THE FORM OF FINE IN CONNECTION WITH THE MAKING OF TAX INVOICES IN IMPLEMENTATION OF THE REGULATION OF THE MINISTER OF FINANCE NUMBER 6/ PMK.0 NAJAKAIK. 2022 BUDGET Dear 1. Echelon II Officials at the Head Office of … Read more

GUIDELINES FOR IMPLEMENTATION OF TRIAL AND ADMINISTRATIVE SERVICES IN TAX COURT DURING THE IMPLEMENTATION

by

GUIDELINES FOR IMPLEMENTATION OF TRIAL AND ADMINISTRATIVE SERVICES IN TAX COURT DURING THE IMPLEMENTATION OF CORONA VIRUS DISEASE 2019 COMMUNITY ACTIVITIES RESTRICTIONS Dear. 1. Tax Court Judges. 2. Secretary/Clerk of the Tax Court. 3. Deputy Secretary/Deputy Clerk of the Tax Court. 4. Substitute Registrars of the Tax Court. 5. Tax Court Secretariat Officials and Employees. 6. Tax … Read more

To stipulate the Exchange Rate as the basis for settlement of Import Duties, Value Added Taxes on Goods and Services and Sales Tax on Luxury Goods

by

Weigh a. that for settlement of Import Duty, Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Export Duty, and Income Tax on Importation of Goods, Taxes Payable relating to Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Export Duty, and Income received or earned in … Read more