Income Tax Article 23 is the tax levied on income derived from capital, delivery services, or prizes and awards, other than those already levied tax of Article 21.
Collectors, and Recipients withheld Income Tax Article 23
1. Collector of Income Tax Article 23:
- government agencies;
- Domestic corporate taxpayers;
- Organizing activities;
- Permanent establishment (PE);
- Representatives of other foreign companies;
- An individual taxpayer in a particular country, which is appointed by the Director General of Taxation.
2. Recipient's income withholding Tax Article 23:
- Taxpayer in the country;
- Permanent Establishment
Income Tax Rates and object of Article 23 subject to income tax of 2% (two percent) of the gross amount and does not include Value Added Tax for which tax has identity, and 4% for who did not have a Tax ID
When payable, the Deposit, and Article 23 Tax Income Tax Return?
Evidence Cutting Tax Article 23
Tax collectors must provide evidence Pungut Tax Article 23 to the individual taxpayer or a company that has been levied income tax Article 23.