Background On 1 July 2019, the Directorate General of Taxation at the Ministry of Finance has issued a Letter of Director General of Taxation Number: S-163/PJ.13/2019 (“SDJP”) on the Submission of the Registration Guideline for the Corporate Taxpayer...
Background On 1 April 2019, the Minister of Finance of Republic of Indonesia enacted the Minister of Finance Regulation Number 35/PMK.03/2019 on Determination of Permanent Establishment (“MoF Regulation No. 35/2019”). This regulation is issued in order to give legal...
Background On 31 of December 2018, the Government of Republic of Indonesia enacted the Minister of Finance Regulation No. 210 of 2018 on Tax Enforcement of Electronic System Trade Transaction. VAT, Sales Tax on Luxury Goods, and Income Tax Treatment of Electronic...
Background A tax on the ‘gains’ (profits) of sale of shares of Domestic Limited Liability Companies (“Domestic Company”) which is conducted by a Foreign Taxpayer, where the company is not the issuer or Public Company, is specifically regulated in the Decree of...