New taxation regulations promulgated from June up to November 2013

LIST OF TAXATION REGULATIONS PROMULGATED FROM JUNE UNTIL OCTOBER 2013

NO. NUMBER

 

  CONCERNING
A.  GENERAL DEFINITIONS AND TAXATION PROCEDURES SECTOR

1.

REGULATION OF MINISTER OF FINANCE
NUMBER: 95/PMK.03/2013
  SECOND AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 16/PMK.03/2012 CONCERNING DETAILS OF DATA AND INFORMATION AND PROCEDURES FOR SUBMISSION OF DATA AND INFORMATION RELATING TO TAXATION

2.

REGULATION OF MINISTER OF FINANCE
NUMBER: 132/PMK.03/2013
  THIRD AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 16/PMK.03/2012 REGARDING DETAILS OF DATA AND INFORMATION AND PROCEDURES FOR SUBMISSION OF DATA AND INFORMATION RELATING TO TAXATION

3.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 21/PJ/2013

  AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-2/PJ/2011 CONCERNING PROCEDURES FOR ACCEPTANCE AND PROCESSING MONTHLY TAX RETURN OF VALUE ADDED TAX

4.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 22/PJ/2013

  GUIDELINES FOR TAX AUDIT FOR TAXPAYERS WHO HAVE SPECIAL RELATIONSHIP

5.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 23/PJ/2013

  TAX AUDIT STANDARD

6.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 24/PJ/2013

  SECOND AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-38/PJ/2009 CONCERNING FORM OF TAX PAYMENT SLIP

7.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 25/PJ/2013

  PLACE OF REGISTRATION AND / OR PLACE OF REPORTING OF BUSINESS FOR TAXPAYER AS ENTREPRENEUR SUBJECT TO TAX UNDER VALUE ADDED TAX ACT OF 1984 AND ITS AMENDMENTS WHO DOING BUSINESS IN THE TRANSFER OF LAND AND / OR BUILDING

8.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 26/PJ/2013

  AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-34/PJ/2010 CONCERNING FORMS OF ANNUAL INDIVIDUAL INCOME TAX RETURN AND ANNUAL CORPORATE INCOME TAX RETURN AND ITS’ FILING GUIDANCE

9.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 29/PJ/2013

  FORM AND CONTENT OF CALCULATION NOTE, FORM AND CONTENTS OF TAX ASSESSMENT LETTER AND TAX COLLECTION NOTICE ON SALES TAX FOR CONTRACTOR OF WORKS CONTRACT AGREEMENT OF COAL MINING GENERATION I
 

B.  INCOME TAX SECTOR

1.

REGULATION OF MINISTER OF FINANCE

NUMBER: 107/PMK.011/2013

  PROCEDURES FOR CALCULATION, DEPOSIT, AND REPORTING OF INCOME TAX ON INCOME RECEIVED OR EARNED BY TAXPAYERS WHO HAVE CERTAIN GROSS TURN OVER

2.

REGULATION OF MINISTER OF FINANCE
NUMBER: 112/PMK.111/2013
  INCOME TAX BORNE BY GOVERNMENT ON INTEREST OR COMPENSATION FOR STATE SECURITIES ISSUED IN INTERNATIONAL MARKETS AND INCOME OF THIRD FOR SERVICES PROVIDED TO THE GOVERNMENT IN THE ISSUANCE AND / OR BUY BACK / EXCHANGE OF STATE SECURITIES IN INTERNATIONAL MARKETS FOR FISCAL YEAR 2013

3..

REGULATION OF MINISTER OF FINANCE
NUMBER: 120/PMK.04/2013
  THIRD AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 147/PMK.04/2011 CONCERNING BONDED AREA

4.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 32/PJ/2013

  PROCEDURES FOR EXEMPTION OF WITHHOLDING OF INCOME TAX FOR TAXPAYERS BEING SUBJECT TO INCOME TAX UNDER GOVERNMENT REGULATION NUMBER 46 YEAR 2013 REGARDING INCOME TAX ON INCOME DERIVED FROM BUSINESS RECEIVED OR EARNED BY THE TAXPAYER WHO HAVE CERTAIN GROSS TURN OVER
 

C.  VALUE ADDED TAX SECTOR

1.

GOVERNMENT REGULATION
NUMBER 41 YEAR 2013
  TAXABLE GOODS WHICH ARE LUXURY GOOD CATEGORY IN THE FORM OF MOTOR VEHICLES SUBJECT TO SALES TAX ON LUXURY GOODS

2.

REGULATION OF MINISTER OF FINANCE
NUMBER: 100/PMK.04/2013
  SECOND AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 76/PMK.03/2010 REGARDING PROCEDURES FOR CLAIMING AND PROCESSING TAX REFUND OF VALUE ADDED TAX ON GOODS BROUGHT BY INDDIVIDUAL HOLDER OF FOREIGN PASPORT

3.

REGULATION OF MINISTER OF FINANCE NUMBER: 121/PMK.011/2013   TYPE OF TAXABLE GOODS OF LUXURY CATEGORY OTHER THAN  MOTOR VEHICLES SUBJECT TO SALES TAX ON LUXURY GOODS

4.

REGULATION OF MINISTER OF FINANCE
NUMBER: 122-/PMK.11/2013
  GENERAL STUDY BOOKS, RELIGION BOOKS, RELIGION STUDY BOOKS, THE IMPORT AND / OR THE DELIVERY OF WHICH ARE EXEMPTED FROM VALUE ADDED TAX

5.

REGULATION OF MINISTER OF FINANCE

NUMBER: 130/PMK.11/2013

  AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 121/PMK.011/2013 REGARDING TYPE OF TAXABLE GOODS OF LUXURY CATEGORY OTHER THAN  MOTOR VEHICLES SUBJECT TO SALES TAX ON LUXURY GOODS

6.

REGULATION OF MINISTER OF FINANCE NUMBER: 142-/PMK.02/2013   PROCEDURES FOR REIMBURSEMENT OF VALUE ADDED TAX ON ACQUISITION OF TAXABLE GOODS AND / OR TAXABLE SERVICES BY ENTREPRENEURS OF GEOTHERMAL FOR GENERATING ENERGY / ELECTRICITY

7.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 21/PJ/2013

  AMENDMENT TO REGULATION OF THE DIRECTOR GENERAL OF TAX NUMBER PER-2/PJ/2011 PROCEDURES FOR ACCEPTANCE AND PROCESSING PERIODIC TAX RETRUN OF  VALUE ADDED TAX

8.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 25/PJ/2013

  PLACE OF REGISTRATION AND / OR PLACE OF REPORTING OF BUSINESS FOR TAXPAYERS AS ENTREPRENEUR DOING BUSINESS IN THE TRANSFER OF LAND AND / OR BUILDING WHICH IS SUBJECT TO TAX BASED ON VALUE ADDED TAX ACT OF 1984 AND ITS AMENDMENTS

9.

REGULATION OF DIRECTOR GENERAL OF TAXES

NUMBER : PER – 21/PJ/2013

  REGISTRATION PROCEDURES AND OBLIGATIONS OF TAXABLE ENTREPRENEURS OF RETAIL STORE AND ADMINISTRATIVE MANAGEMENT OF VALUE ADDED TAX REFUND TO INDIVIDUAL OF FOREIGN PASSPORT HOLDERS

About Jaja Zakaria

Nama saya Jaja Zakaria, saya tinggal di Depok, Jawa Barat, kurang lebih 40 km dari Jakarta Selatan. Saya alumni Fakultas Hukum Universitas Gadjah Mada, Yogayakarta, dan Opleidings Instituut Financien, Den Haag, Belanda di bidang Hukum Pajak Internasional. Saya pengarang beberapa buku, e-book, dan makalah-makalah perpajakan. Pengalaman saya antara lain pernah menjadi anggota delegasi Indonesia dalam perundingan Perpajakan dengan Denmark, Mesir, Kanada, Uni Emirat Arab, Kuwait, Turki, Brunei Darussalam, Pilipina, Vietnam, Mongolia, dan Taiwan; dalam Study Group on Asian Tax Administration and Research (SGATAR) meeting; dan dalam Joint Commission Indonesia - China. Saya juga anggota International Word Tax Expert.

Posted on December 6, 2013, in English Version, New Tax Regulation and tagged , . Bookmark the permalink. 34 Comments.

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