Indonesia Tax News
Branch profits tax exemption – administrative guidance
14 August 2011
Introduction of transfer pricing regulations
27 November 2010
Protocol to treaty between Indonesia and Malaysia – details
6 September 2010
Claiming tax treaty benefits – further clarification
13 June 2010
Treaty between Hong Kong and Indonesia signed – details
26 April 2010
Treaty between Indonesia and Qatar – details
5 March 2010
Treaty between Indonesia and Qatar – details
19 February 2010
Clarification on tax treaty benefits
21 December 2009
Regulations for implementation of new Income Tax Act – Listed companies
16 March 2009
Revised interpretation of "beneficial ownership" under tax treaties
4 November 2008
Clarification – Application of tax treaties in calculating BPT for trading representative offices
7 October 2008
Amendment to withholding tax rules for discounts of state debentures
30 August 2008
Treaty between Morocco and Indonesia signed
11 August 2008
New Income Tax Bill – details
11 August 2008
"Business purpose" test for transfer of assets in business merger, consolidation or expansion
11 August 2008
Revaluation of fixed assets for businesses
27 July 2008
Treaty between Portugal and Indonesia enters into force
14 May 2008
Corporate tax rate may be reduced to 25%
16 March 2008
Treaty between Indonesia and Qatar ratified
8 February 2008
Ministry of Finance clarified which opinions issued by tax authorities are relevant for waiver of tax penalties
2 July 2007
New Taxation Arrangements and Procedures Bill passed
2 July 2007
Tax exemption for discount on government bonds
18 June 2007
New Investment Bill passed
28 May 2007
Treaty between Indonesia and Netherlands – Indonesian Supreme Court Decision on treaty shopping
28 April 2007
Tax incentives for investments in certain industries
24 February 2007
Withholding tax on short-term government bond discounts introduced
11 July 2006
Interpretation of "beneficial owner" under tax treaties
14 May 2006
Two-year program to stimulate investment
9 April 2006
The Director-General of Taxation has issued circular letter SE-04/PJ.34/2005 dated 7 July 2005 in which guidance is given on how the term "beneficial owner" should be interpreted under tax treaties entered into by Indonesia. According to the circular letter, the beneficial owner is the actual owner of the income in the form of dividend, interest and royalty.
3 August 2005
The Indonesian Director General of Taxation on 1 June 2005 issued Circular Letter SE-17/PJ.2005 establishing under the 2002 Indonesia-Netherlands tax treaty on income a withholding tax of 10% on interest paid to Netherlands residents.
3 August 2005