Tax

There are many tax returns that a company must file to the Indonesian Tax Office (ITO), either on a monthly or annual basis. They comprise of:

• Annual and monthly corporate income tax returns
• Annual and monthly employee (payroll) income tax returns
• Monthly withholding tax returns
• Monthly VAT returns

How Reanda Bernardi can help you?

In the realm of corporate tax, our strong tax team provides a high-quality tax services which allow you to stay focus on your business:

• Monthly and annual tax compliance
• Tax diagnostic review
• Tax optimization and efficiency
• Structuring advisory
• Accounting tax advisory
• Tax risk advisory
• Corporate tax rullings
• Corporate tax seminars and trainings

In the era of globalization where transactions have become borderless, many large corporations have set up legal entities in other countries. Tax regulations vary in different tax jurisdictions and without good knowledge in tax system and regulations in the country where you operate, your organization may not be tax-efficient.

Our Reanda International network has established an ITP (International Tax Panel) which consists of tax experts within the network around the globe. We have a regular annual meeting, discussing global taxation issues. With combined local knowledge and global connectivity, we provide comprehensive and integrated tax solutions to our global clients.

How Reanda Bernardi can help you?

In the realm of international, our strong tax team provides a high-quality tax services to help you manage global taxation risks: 

• Global tax planning 
• Advice on cross-tax jurisdictions and social security aspects of compensation package (global mobility services)
• Permanent establishment exposure
• Tax treaty application

In the new era of Automatic Exchange of Information (AEOI), the tax has become more and more daunting for taxpayers, both individuals and corporations. With our global footprint, we can provide tax advice to you before entering business transactions. Our Reanda International Tax Panel is dedicated to serving our global clients as they expand to a new market.

How Reanda Bernardi can help you?

Let’s discuss your business with us before setting up your legal presence in Indonesia. We help you in all stages: 

• Entry stage: tax registration, planning, and structuring for your new business in Indonesia.
• Entry stage: tax facility application, including tax holiday, tax allowance, and special tax incentives for Special Economic Zones (Kawasan Ekonomi Khusus or KEKs).
• Exit stage: tax deregistration for expatriates and corporate when you decide to leave your business in Indonesia. 

In the era of globalization, more and more companies are managing their risks through global strategies. Thus, tax regulators worldwide are increasing their focus on related party transactions. As a result, transfer pricing becomes an important issue for multinational taxpayers.

How Reanda Bernardi can help your company

Through our tax panel, we are in a solid position to support your global business in managing your international tax risk within the following services:

• Transfer pricing documentation: we prepare transfer pricing documentation that includes at least a description of your business, detailed functional analysis, and benchmarking.
• Transfer pricing planning, compliance, and controversy resolution: we provide support in tax audits, objections, and appeals.

See more of M&A Services here.

Value Added Taxes (VAT) is a major consideration especially for companies which do import and export of goods and/or services.

Accordingly, applying as a Taxable Entrepreneur is a strategic decision as it can affect the company's cash flows.

How Reanda Bernardi can help you?

We provide services related to VAT and luxury sales goods tax. Our range of services on VAT and luxury sales good tax includes:

• VAT refund
• VAT dispute resolutions (audit, objection, and appeal)
• Structuring advisory
• VAT rulings
• VAT seminars and trainings

In Indonesia, tax disputes can arise from the following situations:

• Prior to a tax audit: you receive a tax query letter (“SP2DK”) from the Indonesian Tax Office (ITO) asking you some specific questions. If it is not closed at this query level, this will go a tax audit level. 

• During a tax audit: If you are tax audited, the tax auditors from ITO would examine your tax reporting along with your financial statements and other financial data. In most cases, you may have some disagreements on the tax corrections they propose. During this process, you must be able to argue with solid technical arguments supported by relevant documents. Otherwise, their proposed corrections will automatically translate to tax assessments.

• During an objection process: An objection process is the next stage after a tax audit. If you disagree with a particular tax assessment, you may proceed to the objection stage. During the objection stage, you must submit an objection letter, which will be the basis of further discussions with the ITO.

• During tax appeal: If the ITO rejects your objection, you can still fight your case in the tax court.

• During tax reconsideration: Under certain circumstances, you may still not agree with the tax court decision regarding your tax appeals. If this were your situation, you might bring the tax court decisions on your appeals or complaints to the Supreme Court for reconsideration.

How Reanda Bernardi can help your company?

Our team of Brevet C licensed tax consultants and attorneys can help you minimize the tax consequences under the following situations: 

• Tax queries (“SP2DK”)
• Tax audit
• Tax objection and appeal
• Supreme court proceedings
• Tax audit post M&A

As a country with a high economic growth in ASEAN, Indonesia becomes a business destination for importing consumer and production goods. Unfortunately, there are so many custom-related issues at ports.
Our team provides custom services for global clients who aim to enter the Indonesian market.

How Reanda Bernardi can help your company?

Our range of custom-related services includes:

• Customs planning and consulting 
• Customs dispute resolution (audit, objection, and appeal) 
• Due diligence review on customs
• Customs HS tariff classification (planning and decision)
• Strategic trade planning (e.g., ASEAN-AFTA)
• License application (e.g., Customs Registration Certificate/SRP, Limited Importer Identification Card/APIT)
• Customs Special Economic Zones (SEZ) application and implementation
• Import facilities
• Customs seminars and trainings