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  • Corporate Income Tax Reduction for Certain Pioneering Industries

    Corporate Income Tax Reduction for Certain Pioneering Industries

    Recently, the Ministry of Finance issued Regulation number 35/PMK.010/2018 (Regulation 35/2018) on Provision of Corporate Income Tax Reduction Facility. This new regulation supersedes and revokes the Ministry of Finance Regulation number 103/PMK.010/2016. In this column we discuss the tax incentives provided to certain pioneering industries and the criteria to obtain such incentives.

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  • Know Your Beneficial Owner Principle Implemented in Indonesia

    Know Your Beneficial Owner Principle Implemented in Indonesia

    Further to our previous column, to prevent and eradicate the crime of money laundering and terrorism financing, the government has issued Presidential Regulation Number 13 of 2018 on the Implementation of Know Your Beneficial Owner Principle By Corporations to Prevent and Eradicate Money Laundering and Financing of Terrorism (Regulation 13/2018). In Regulation 13/2018, every corporation is required to define the beneficial owner in a corporation.

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  • Income Tax Treatment under Tax Treaties Reregulated

    Income Tax Treatment under Tax Treaties Reregulated

    Recently, the Ministry of Finance has issued Regulation Number 202/PMK.010/2017 of 2017 on Implementation of Income Tax Treatment Based on International Tax Treaties (Regulation 202/2017). Regulation 202/2017 supersedes the Ministry of Finance Regulation Number 157/PMK.010/2015 and its amendment number 5/PMK.010/2017. In this column we discuss the income tax treatment for foreigners and Indonesians under the new Regulation 202/2017.

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  • Representative Offices in the New BKPM Regulation 13/2017

    Representative Offices in the New BKPM Regulation 13/2017

    As discussed in our previous column, on January 2 the Investment Authority (BKPM) enacted Regulation 13/2017 regarding Guidelines and Procedures for Investment Licensing and Facilities (BKPM Regulation). In this column we discuss the different types of representative offices regulated by the BKPM Regulation. Under the new regulation, BKPM added one type of representative office, namely the Oil and Gas Representative Office. We discuss all four types of representative offices under the BKPM Regulation.

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  • New Foreign Investment Regulation Issued By BKPM

    New Foreign Investment Regulation Issued By BKPM

    Recently, the Indonesian Investment Authority (BKPM) issued Regulation no. 13 of 2017 regarding Guidelines and Procedures for Investment Licensing and Facilities (13/2017 Regulation). The 13/2017 Regulation is of great importance for foreign investors that currently have or wish to establish a foreign investment company in Indonesia. The regulation regulates the investment requirements for Foreign Limited Liability Companies (PT PMA) and several types of Foreign Representative Offices. In this column we discuss the licensing system for foreign capital investment.

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  • Company Data Correction of Legal Entities in Indonesia

    Company Data Correction of Legal Entities in Indonesia

    Recently, the Minister of Law and Human Rights issued Regulation Number 17 of 2017 concerning Procedures for Applications for Company Data Corrections for Limited Liability Companies, Foundations and Associations (New Regulation). In this column we limit our scope to the data corrections in limited liability companies (PT, local shareholders) and PT PMA (foreign shareholders). These corrections are submitted by a notary through the Legal Entity Administration System (SABH).

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  • Witholding Income-Tax Exemptions of BPJS Assets and the Procedures

    Witholding Income-Tax Exemptions of BPJS Assets and the Procedures

    Recently, the Ministry of Finance issued Regulation No. 140/PMK.030/2017 on Procedures for Withholding Income-Tax Exemptions for Investment Returns and Funds Growth Deriving from Social Security Fund Assets (New Regulation). The New Regulation is an implementation of Article 5 (4) of the Government Regulation no. 73 of 2016 on Income Tax for Social Security Programs Organized by the Social Security Agency (BPJS).

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  • Mandatory Manpower Report Reregulated by MOM

    Mandatory Manpower Report Reregulated by MOM

    On November 6, 2017 the Ministry of Manpower issued regulation number 18 of 2017 on the procedures for online reporting of the mandatory manpower report (New MOM Regulation). The New Regulation revokes Government Regulation number PER.14/MEN/IV/2006 (Old Regulation), which previous regulated the reporting procedures. The New Regulation provides a set of guidelines to companies on how to perform the reporting through the new online system of the Ministry of Manpower. In this column we discuss the online reporting requirement and the use and management of data.

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  • Change of Status of PT Allows Termination of Employment

    Change of Status of PT Allows Termination of Employment

    Article 163 paragraph (1) Law number 13 of 2003 on Manpower (Labor Law), states “The employer may terminate the employment of his or her employees in the event of change in the status of the company[…]”. The Labor Law does not clearly specify what is considered a “change of status” of a PT or PT PMA. In this column we further discuss the change of status of companies in Indonesia, to clarify which events justify termination of employees based on the above article 163(1) of the Labor Law.

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  • Supervision Taxpayers after Tax Amnesty in Indonesia

    Supervision Taxpayers after Tax Amnesty in Indonesia

    Recently, the Directorate General of Tax issued Circular number SE-20/PJ/2017 on the Post Tax Amnesty Supervision of Taxpayers (Circular). The Circular regulates the supervision of both taxpayers who participated in the tax amnesty program (Participants) and taxpayers that did not participate (Non-participants). In this column we discuss the types of supervision by the tax authority which are set out in the Circular. The Circular has been in force since August 24, 2017.

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