Indonesian VAT

Scope of VAT In Article 4 of the Indonesian VAT Law, VAT is the tax imposed on: supply of Taxable Goods by a Taxable Person for VAT purposes within the Custom Area of Indonesia; importation of Taxable Goods; rendering of Taxable Service by a Taxable Person for VAT purposes in the Customs Area of Indonesia; utilization of intangible Taxable Goods obtained from outside the Customs Area of Indonesia within the Customs Area; utilization of Taxable Service obtained from outside the Customs Area of Indonesia within the Customs Area; or exportation of Taxable Goods by a Taxable Person for VAT purposes Key Terms So, there are some terms in VAT we have to know like Taxable Goods, Taxable Service, Taxable Persons, Firm, Tax Invoice and Custome Are. These meaning of term are important to understand...

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Income Tax

Income tax shall be imposed on any taxable person in respect of income during a taxable year. Thus, the imposing of income tax has to fulfill that there are tax person and tax object i.e the income. The imposing income tax is engaged in a certain period named taxable year. The taxable year is calendar year but if the taxpayer want, the taxable year can be accounting year also. The Income Tax Law regulates income tax imposition on Taxable Persons in relation to income received or accrued in a taxable year. Taxable Person will be subject to tax if that person receives or accrues income. A Taxable Person who derives income is called a Taxpayer under this law. A Taxpayer is taxed on the income received or accrued during a taxable year or a fraction of a taxable year, if the tax obligations commence...

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Download Indonesian Tax Treaty

Here are tax treaty files ind pdf between Indonesia and others country. Just click below.1. United States of America2. United Kingdom3. Australia4. Singapore5. Japan6. In...

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Download Indonesian Tax Law

Here are three Indonesian tax law. You can download these laws by clicking the link below.Income Tax LawValue Added TaxGeneral Tax Rules And Procedures ...

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