Minister of Finance Tax Regulation Number 139/PMK.03/2010

DUPLICATE
MINISTER OF FINANCE
NUMBER 139/PMK.03/2010

ABOUT

DETERMINING THE AMOUNT OF INCOME OBTAINED BACK
INDIVIDUAL TAXPAYERS OF THE STATE OF WORK THAT HAVE
RELATED PARTY WITH OTHER COMPANIES THAT DO NOT ESTABLISHED AND
Or domiciled in INDONESIA

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE,




Considering:
a. that under the provisions of Article 18 paragraph (3d) of Law Number 7 Year 1983 regarding Income Tax as amended by Act No. 36 of 2008 stipulated that the amount of income earned by individual taxpayers in the country of the employer who has special relationship with another company that is not established or domiciled in Indonesia can be reset, in which case the employer to transfer all or part of the Taxpayer's income individuals in the country in the form of fees or other expenses paid to companies not established or domiciled in Indonesia;

b. that based on the considerations referred to in letter a, and to implement the provisions of Article 18 paragraph (3e) of Law Number 7 Year 1983 regarding Income Tax as amended by Act No. 36 of 2008, necessary to stipulate the Minister of Finance on Determination of Return The amount of Income Obtained by individual taxpayer Affairs of Employer Who Have Relationship with Other Companies Not Established and No Position Located in Indonesia;

Given:
1. Law Number 6 Year 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplementary State Gazette of the Republic of Indonesia Number 3262) as amended by Act No. 28 of 2007 (State Gazette of the Republic Indonesia Year 2007 Number 85, Supplementary State Gazette of the Republic of Indonesia Number 4740);

2. Law Number 7 Year 1983 on Income Tax (State Gazette of the Republic of Indonesia Year 1983 Number 50, Supplementary State Gazette of the Republic of Indonesia Number 3263) as amended by Act No. 36 of 2008 (State Gazette of the Republic of Indonesia Year 2008 Number 133, Gazette of the Republic of Indonesia Number 4893);

3. Presidential Decree Number 56 / P Year 2010;
DECIDED:
REGULATION OF THE MINISTER OF FINANCE ON THE DETERMINATION OF THE AMOUNT OF INCOME TAX RETURN OF INDIVIDUAL TAXPAYERS BE OBTAINED IN THE STATE OF THE WORK OF ITS RELATED PARTIES WITH OTHER COMPANIES THAT DO NOT ESTABLISHED nor domiciled IN INDONESIA.

Article 1

In Regulation of the Minister of Finance is the meaning of:

1. Income Tax Law is Law Number 7 Year 1983 regarding Income Tax as amended by Act No. 36 of 2008.
2. Related Party is a special relationship as provided for in Article 18 paragraph (4) Income Tax Law, or related parties as set forth in the Agreement Avoidance of Double Taxation and Prevention of Tax Evasion (P3B) between Indonesia and partner countries that apply.
   
   

Article 2

1. The amount of income earned by individual taxpayers in the country in connection with work, activities, or services from employers who have a Special Relationship with companies abroad can be reset, in which case the employer to transfer all or part of individual income taxpayers in the country referred to in the form of the imposition of fees or other expenses payments to companies outside the country.
2. an individual taxpayer in the country as referred to in paragraph (1) is an employee of the company abroad that has a Special Relationship with the employer.
3. costs or other expenses that are charged or paid by the employer to overseas companies that have a Related Party, among others, in the form of fees or expenses in connection with technical, management, or other services.
   
   

Article 3

1. The amount of income an individual taxpayer in the country in connection with work, activities, or services referred to in Article 2 is determined again by taking into account a reasonable level of income that should be acquired by an individual taxpayer concerned.
2. Income referred to in paragraph (1) is the sum of income received by taxpayer in Indonesia and the income earned abroad.
3. The amount of foreign income after a specified return referred to in paragraph (1) may not exceed the amount of fees or other expenses that are charged or paid by the employer to companies abroad that are Related Parties.
4. On the income an individual taxpayer in the country who have been determined again as referred to in paragraph (3) becomes the basis for calculating withholding tax referred to in Article 21 and / or Article 26 of the Income Tax Act.
5. In order to reallocate income individual taxpayers in the country as referred to in paragraph (1), the Director General of Taxation to establish standard guidelines for salaries of foreign employees.
   
   

Article 4
Minister of Finance Regulation comes into force upon promulgation.
For every person to know, the Ministry of Finance ordered promulgation by publishing in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on August 11, 2010
FINANCE MINISTER

Signed.

AGUS D.W. Martowardojo

Promulgated in Jakarta
on August 11, 2010
MINISTER OF JUSTICE AND HUMAN RIGHTS,

Signed.

Patrialis Akbar

NEWS OF THE REPUBLIC OF INDONESIA YEAR 2010 NUMBER 385

Promo on the Internet Taxable

JAKARTA - SURYA-The businessman will spend more to run its business. They will be subject to income tax liability on the individual taxpayer for Certain Employers (WP OPPT), based PER-32/PJ/2010.

With this rule, the Directorate General of Taxation will be disciplined businessman who has many business outlets, but only report a single outlet. Regulation WP OPPT applied on July 12, 2010. "One businessman so many outlets, but that in only one-ajuin. It's who wants to be disciplined, "said Dasto Ladyanto, Head of Regulation and Collecting Income Tax Withholding Affairs in Jakarta, Friday (23 / 7). He said employers must pay 0.75 percent of the circulation of business each month from each place of business.

"So, if there is one and five outlets floor, he must pay it every month," he explained. Imposition WP OPPT also made to the business at home, shop or via the internet, because they are deemed open and have a business.

"The views that there is a place of business, either at home or via the internet, as long as they open the business," he said.
Employers must register to obtain a Taxpayer Identification Number (TIN) for each business in the Tax Office (KPP), the local area.

However, the Directorate General of Taxation said difficulty collecting taxes on the sale and purchase transactions online. The reason, the quality of human resources and information technology was inadequate.

Limitations that lead to the Directorate General of Taxation is difficult to detect employers who use online services, including the value of the transaction. "As long as there is no recognition of the taxpayer, the transaction or place of business via online, will not be recorded," said Dasto.

He said, yet many people report the transaction. Dasto suspect this because the consciousness of paying taxes based on the calculation itself is still low.

Meanwhile, Chairman of Cafes and Restaurants Association of Indonesia (Apkrindo) Java Tjahjono Haryono admitted, has not received notification WP OPPT. During this routine is the tax payable Development I (PP-1) is subject to government by 10 percent of each transaction.

"It was paid in a transparent and every entrepreneur can not deny. If indeed WP OPPT enacted, we will hold talks with members of the association, "said Tjahjono.
Severance Tax Decrease

On the other hand, the rate of income tax on severance pay, cash benefits, allowances and retirement benefits reduced. The goal, so they are armed with the money it is more prosperous. This policy is stipulated in Minister of Finance Regulation No 16/PMK.03/2010.

"Given the incentives for new businesses or retire," said Dasto. Recipient severance and retirement benefits of Rp 50 million, not subject to tax (the original five percent). For USD 50 million-USD 100 million subject to five percent (10 percent), USD 100 million-$ 500 million hit 15 percent (from 25 per cent). And, above USD 500 million in taxable income 25 percent
Source: surya.co.id

Ensure Government Will Give Tax Holiday

JAKARTA. The government continues to sell out the promise of fiscal stimulus, including tax incentives. Most recently, the government will give tax holidays, tax exemption alias within a certain timeframe.
Finance Minister Agustin Martowardojo revealed plans providing tax holidays for entrepreneurs in the National Congress Chamber of Commerce and Industry (Kadin General Assembly) VI in Jakarta, late last week. "We have prepared facilities for Income Tax (Income Tax) and income tax according to the special characteristics of the industry," he said. Unfortunately, Agus has not revealed when the application of tax holidays to entrepreneurs, and prospective employers to pay the tax holiday lovers.

Whereas before, on various occasions, the government always insisted tax holiday can not be given. You see, the laws on taxation are not familiar with that term.

Besides tax holidays, Agus promised gift seabrek other tax incentives for investors who are willing to invest in Special Economic Zones (KEK). The shape ranging from import tax exemption, land and building tax (PBB) in a certain time, Value Added Tax (VAT), until the liberation of Sales Tax on Luxury Goods (PPnBM). "It's all will we give," he said.

Employers obviously pleased with the government's plan to give tax holidays. Therefore, this policy was already long-awaited by them. These incentives likely to increase the competitiveness of domestic industry. "Do not hesitate to give incentives from supervised its implementation," said Haryadi Sukamdani, Vice Chairman of the Chamber of Commerce Division of Monetary, Fiscal, and Public Policy.

Haryadi rate, the benefits of tax holiday is not just enjoyed by entrepreneurs, communities, too, feel it. "The price of the products may be cheap, because the cost of production also fell," he said

Source : Harian Kontan

Online Sales Through Taxed 0.75% (Tax Regulation PER-32/PJ/2010)

LETTER CIRCULAR
DIRECTOR GENERAL OF TAX
NUMBER PER-32/PJ/2010

ABOUT

IMPLEMENTATION OF ARTICLE 25 INCOME TAX
INDIVIDUAL TAXPAYERS FOR CERTAIN EMPLOYERS



Considering:
that in order to implement the provisions of Article 6 paragraph (2) Regulation of the Minister of Finance Number 255/PMK.03/2008 of magnitude calculation of Income Tax Installment In Current Fiscal Year To Be Paid By Taxpayers Own New, Banks, Leasing With Option, State-Owned Enterprises, Regional-Owned Enterprises, Taxpayers for listed and Other Taxpayers are based on Conditions Required to Make Periodic Financial Statements Including individual taxpayer Specific Entrepreneur as amended by Regulation of the Minister of Finance Number 208/PMK.03/2009, it is necessary Director General of Tax Regulation on Implementation of Article 25 Income Tax For Individual Tax Payer Specific Business;

Given:

1. Law Number 6 Year 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplementary State Gazette of the Republic of Indonesia Number 3262) as amended by Act No. 16 of 2009 (State Gazette of the Republic Indonesia Year 2009 Number 62, Supplement
   Indonesia Number 4999);
2. Law Number 7 Year 1983 on Income Tax (State Gazette of the Republic of Indonesia Year 1983 Number 50, Supplementary State Gazette of the Republic of Indonesia Number 3263) as amended by Act No. 36 of 2008 (State Gazette of the Republic of Indonesia Year 2008 Number 133, Gazette of the Republic of Indonesia Number 4893);
3. Regulation of the Minister of Finance Number 255/PMK.03/2008 of magnitude calculation of Income Tax Installment In Current Fiscal Year To Be Paid By Taxpayers Own New, Banks, Lease With Option Rights, State-Owned Enterprises, Regional-Owned Enterprises, Compulsory Listed Tax and Other Tax-based Conditions Required to Make Periodic Financial Statements Including individual taxpayer Specific Entrepreneur as amended by Regulation of the Minister of Finance Number 208/PMK.03/2009:
4. Regulation of the Director General of Taxation Number 22/PJ/2008 on Payment and Reporting Procedures for Income Tax under Article 25; DECIDED:

REGULATION OF THE DIRECTOR GENERAL OF TAXATION ON THE IMPLEMENTATION OF ARTICLE 25 INCOME TAX FOR INDIVIDUAL TAXPAYERS OF CERTAIN EMPLOYERS.

Article 1

In Regulation of the Director General of Taxes, the meaning of:
1. Individual Tax Payer Specific Entrepreneur is an individual taxpayer who carries on business as Merchants Retailers who have 1 (one) or more places of business.
2. Retailers are an individual trader who did:
a. sales of goods both wholesale and retail, and / or
b. service delivery, through a place of business.
3. Installment Income Tax Article 25 is the installment of Income Tax in the current tax year for each month must be paid by the taxpayer referred to in Article 25 of Law Number 7 Year 1983 regarding Income Tax as amended by Act No. 36 Year 2008.
Article 2
(1) Individual Tax Payer Specific Employers must register to obtain a Taxpayer Identification Number for each place of business at the tax office whose jurisdiction covers the place of business and the tax office whose jurisdiction covers the residential taxpayers.
(2) The provisions referred to in paragraph (1) also applies in terms of place of business and residential individual taxpayer Certain Employers are in a working area of the same tax office.
Article 3
(1) The installment of Income Tax Article 25 for the individual taxpayer Specific Entrepreneur, set at 0.75% (zero point seventy five percent) of total gross turnover per month from each place of business.
(2) Repayment of Income Tax Article 25 as referred to in paragraph (1) shall be made through Bank or Bank Foreign Exchange Perceptions Perceptions Perceptions or Post Office using the Tax Payment include the Taxpayer Identification Number with the provision as referred to in Article 2.
(3) Repayment of Income Tax Article 25 as referred to in paragraph (2) a tax credit for income tax payable for the relevant tax year.
Article 4
(1) Individual Tax Payer Specific Employers who make installment payments of Income Tax Article 25 as referred to in Article 3, paragraph (2) and Letter of Tax Deposit has received validation by Number Transaction of State Revenue, considered Period lodges its income tax under Article 25 to Tax Office in accordance with the validation date listed on the Tax Payment.
(2) Individual Tax Payer Specific Entrepreneur with a number of installments Income Tax Article 25 Nil or who make payments but do not get validation by Number Transaction of State Revenue, still must submit the Notice Period of Income Tax Article 25 in accordance with applicable regulations.
(3) If the individual taxpayer for Certain Employers do not conduct business as a merchant retailers in their home then individual taxpayer Certain Employers are not required to submit the Notice Period of Income Tax Article 25 at the tax office whose jurisdiction covers the place of residence.
(4) Payment of Income Tax Article 25 as referred to in Article 3, paragraph (2) are performed:
a. after the payment due date but not past the deadline for reporting, subject to administrative sanctions in the form of interest referred to in Article 9 Paragraph (2a) of Law No. 6 of 1983 concerning General Provisions and Tax Procedures as amended by Law No. 16 of 2009; or
b. after the due date of payment and reporting, subject to administrative sanctions in the form of interest referred to in Article 9 Paragraph (2a) and a fine as referred to in Article 7 paragraph (1) of Act No. 6 of 1983 concerning General Provisions and Tax Procedures as several amended by Act No. 16 of 2009.
(5) Individual Tax Payer Specific Employers failing to submit the Notice Period of Income Tax Article 25 as referred to in paragraph (1) and paragraph (2) until the maturity date of reporting, subject to sanction administrative fine referred to in Article 7 paragraph ( 1) of Act No. 6 of 1983 concerning General Provisions and Tax Procedures as amended by Act No. 16 of 2009.
Article 5
Individual Tax Payer Specific Employers are required to submit annual fiscal income by attaching a list of income and payment of income tax under Article 25 of the respective places of business with the tax office whose jurisdiction covers the place of residence Personal Tax Payer Specific Employers using the form as listed in Annex Regulation of the Director General of Taxes, which are an integral part of the Regulations the Director General of Taxes.
Article 6
At the time of the enactment of the Director General of Taxes, the Director General of Taxation Number KEP-171/PJ./2002 on Implementation of Article 25 Income Tax For Individual Tax Payer Specific Entrepreneur, revoked and declared invalid.
Article 7
Director General of Tax Regulation comes into force on the date of enactment. For every person to know, instructed the Director General of Tax Regulation announcements by publishing it in the State Gazette of the Republic of Indonesia
.

Stipulated in Jakarta
On July 12, 2010
DIRECTOR GENERAL OF TAXATION,
Signed.
MOCHAMAD Tjiptardjo
NIP 195104281975121002

Selling Goods over the Internet Taxable Income Tax 25

Jakarta - The Directorate General of Taxation (Taxation Office) to disseminate the implementation of the imposition of tax article 25 for the individual taxpayer for Certain Employers (WP OPPT).

One of the highlights, entrepreneurs who market their wares via the Internet or online services are also required to pay income tax 25 will at such rates of 0.75%.

Kasubdit Cutting and Personal Income Tax Withholding Tax DG Dasto Ledyanto said that the purpose of the issuance of these regulations in order to provide simplicity and convenience to WP OPPT installment payment obligations in implementing Articles 25.

"This also represents an optimization of WP OPPT revenue from income tax," he said in the House Taxation Office, on Friday (07/23/2010).

He said, the entire WP OPPT who trade via the internet services are required to submit Income Tax Return Period 25. "But those obligations must be done if omsetnya is above the Taxable Income (PTKP)," he said.

Dasto explains, WP OPPT understanding of individual taxpayers who do business as retailers who have more than one place of business.

"Well, the amount of installment Articles 25 to WP OPPT set at 0.75% of total gross turnover per month from each place of business," he said.

"So if his place of business must pay much taxes and submit its tax return," he said.

Dasto further affirm Taxation Office will conduct special surveillance for compliance with tax obligations OPPT. "Because it is still not optimal we will continue to conduct surveillance. Especially in the sector among the internet or online," he said.

Source : detikFinance