Objects and Tariff rental income from land and or buildings subject to final income tax of 10% (ten percent) from the gross rental value of land and / or buildings. The definition of the gross rental value is all amounts paid or payable by the tenant with a jug and in whatever form relating to land and / or leased buildings, including maintenance costs, maintenance costs, security costs, other facility fees and "service charges "both of which the agreement is made separately or together.
withold income tax from the income received from rental of land and / or buildings are:
- Tenants are government agencies, corporate tax subjects, in the country, organizing activities, permanent establishments, joint operations, perwakilian other overseas companies and individuals are determined by the Director General of Taxes, then the income tax payable shall be deducted by the tenant and the tenant is obliged to provide pieces of evidence to the rent, or who receive income;
- Tenant is an individual or not the subject of Income Tax other than mentioned in para 1 above, the income tax payable shall be paid solely by lessors
When payable, the Deposit, and Reporting
- Currently payable
Tax on income from leasing land and / or building at the time of payment owed or become due rent.
- Paying and Reporting
- In the case of income tax owed must be repaid through deductions from the tenants, deposit to the bank and post office no later than December 10 next month after months of rental payments or become due by using the Tax Payment (SSP)
For reporting and withholding payment being made to the Tax Office no later than the date 20 months after the month berikutny or become due lease payments using Tax Income Tax Return Article 4 paragraph (2)
- In the case of income tax owed must be paid solely by the lease, the lessor must deposit income tax payable to the collecting bank or Post Office no later than December 15 next month after months of rental payments or become due by using the Tax Payment (SSP)
For reporting the payment being made to the Tax Office no later than December 20 next month after the month or become due lease payments using Tax Income Tax Return Article 4 paragraph (2)