Indonesian Pocket Tax Book 2011 by PWC Indonesia

By PWC Indonesia

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The company has activities or an active business. 4. income derived from Indonesia is taxable in the recipient’s country. 5. the company does not use more than 50% of its total income to fullfil its obligations to other parties, such as interest, royalty, or other payments. 32 Indonesian Pocket Tax Book 2011 PwC Indonesia Tax Treaties The withholding tax rates applicable under tax treaties are summarised below: Dividends Notes Portfolio Substantial holdings Interest Royalties Branch Profit Tax 1.

The deliveries and/or import of taxable goods designated as strategic goods are exempt from VAT. The designation of strategic goods is made through a government regulation. Currently, the following goods are included: a. Capital goods in the form of machinery and plant and equipment required for the manufacturing of taxable goods; b. Agricultural, plantation and forestry products, animal husbandry products, including hunting and trapping, and fishery products, including the capture and cultivation of fish; PwC Indonesia Indonesian Pocket Tax Book 2011 59 Value Added Tax c.

11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 28 Support services for oil and gas mining Mining services other than oil and gas support Flight and airport support services Forest felling services Waste processing services Labour supply/outsourcing services Intermediary/agency services Custodianship and storage services except for those performed by stock exchanges, KSEI, and KPEI Sound dubbing services Film mixing services Computer and software-related services Installation services (for example, of electricity, machinery, or telephone equipment) except for those rendered by licensed construction companies Maintenance and improvement services (for example, for electricity, machinery, or telephone equipment) except for those rendered by licensed construction companies Toll manufacturing services (Maklon) Investigation and security services Event organisation services Indonesian Pocket Tax Book 2011 PwC Indonesia Withholding Taxes 26.

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