{"id":4144,"date":"2024-09-25T16:30:07","date_gmt":"2024-09-25T09:30:07","guid":{"rendered":"https:\/\/reandabernardi.com\/?page_id=4144"},"modified":"2025-01-21T11:23:24","modified_gmt":"2025-01-21T04:23:24","slug":"indonesian-tax-guideline","status":"publish","type":"page","link":"https:\/\/reandabernardi.com\/zh\/home\/indonesian-tax-guideline\/","title":{"rendered":"\u5370\u5c3c\u7a0e\u52a1\u6307\u5357"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"4144\" class=\"elementor elementor-4144\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-515cae33 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"515cae33\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-30d7f238 elementor-invisible\" data-id=\"30d7f238\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29ef7f6 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"29ef7f6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">\u5370\u5c3c\u7a0e\u52a1\u6307\u5357<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2952b52 elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width de_scroll_animation_no elementor-widget elementor-widget-icon-list\" data-id=\"2952b52\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/reandabernardi.com\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u5bb6<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u89c1\u89e3<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u7ec6\u8282.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7dd60d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7dd60d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af6b2a8\" data-id=\"af6b2a8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e67d255 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"e67d255\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Indonesia Tax Guideline<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a33ae4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a33ae4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a20adea\" data-id=\"a20adea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c41c74 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"9c41c74\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. General Information<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9a833d de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"d9a833d\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-d9a833d\" data-accordion-id=\"d9a833d\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"11-currency\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2281\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-2281\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">1.1 Currency<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2281\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"11-currency\"><p><p>Indonesian Rupiah (IDR)<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"12-principal-business-entities\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2282\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-2282\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">1.2 Principal business entities<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2282\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"12-principal-business-entities\"><p><p>- Individual or Sole proprietorship<\/p><p class=\"translation-block\">- <em><i>Commanditaire Vennotschap<\/i><\/em>&nbsp;(CV or \u201c<em><i>Persekutuan Komanditer<\/i><\/em>\u201d)<\/p><p>- Civil Partnership (\u201c<em><i>Persekutuan Perdata<\/i><\/em>\u201d)<\/p><p>- Fellowship Firm (\u201c<em><i>Persekutuan Firma<\/i><\/em>\u201d)<\/p><p>- Branch or Representative Office of foreign corporation<\/p><p>- Foundation (\u201c<em><i>Yayasan<\/i><\/em>\u201d)<\/p><p>- Cooperative (\u201c<em><i>Koperasi<\/i><\/em>\u201d)<\/p><p>- Individual Limited Liability Company (\u201c<em><i>Perseroan Perorangan\u201d)<\/i><\/em><\/p><p>- Limited Liability Company (Public or Private Company)<\/p><p>\u00a0<\/p><p><strong><u><b>Note:<\/b><\/u><\/strong><\/p><p>The limited liability company (Perseroan Terbatas or \u201cPT\u201d) is the most common form of legal business entities in Indonesia. Foreign companies are allowed to set up a PT or representative office. Branches of foreign corporations generally are not permitted except for constructions, oil and gas and banking services, unless the foreign corporations are using PT as a legal entity. Foreign companies should refer to the negative investment list for the list of sectors that are partially or wholly closed to foreign investment.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"13-foreign-exchange-control\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2283\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-2283\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">1.3 Foreign exchange control<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2283\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"13-foreign-exchange-control\"><p><p>Foreign exchange rate operates on a managed-float regime against a market rate. The Central Bank of Indonesia (\u201cBank Indonesia\u201d) supports the overall macroeconomic objective of maintaining monetary and financial stability while safeguarding the balance of payments position. Furthermore, the rupiah is freely convertible.<\/p><p>The Indonesian commercial banks are restricted from carrying out overseas transfers of Indonesian Rupiah (IDR), hence it must be converted into a foreign currency prior to the transfer of funds. Furthermore, the Indonesian citizens, legal entities, and residents who purchases foreign currency in excess of USD 100,000\u00a0or its equivalent per month must provide information on the underlying transaction as required by the bank, which relates to trading goods and services; investments; and\/or extension of credit of financing by a bank in foreign currencies or Rupiah.<\/p><p>All the transfers are controlled by the Bank Indonesia, so the transfer of foreign currencies from Indonesia requires the sender to provide the bank with the identity of both the sender and the recipient, as well as the purpose of such transfer, data and supporting documents related to underlying transaction (for the amount more than USD 100,000).<\/p><p>Furthermore, an individul who brings in\/out foreign currencies to\/from Indonesia in excess of IDR 100 million or its equivalent must do a custom declaration or obtain an approval from the Central Bank of Indonesia if the amount is in excess of IDR 100 billion. For a corporation or an individual acting on behalf of a corporation, it must obtain an approval from the Central Bank of Indonesia for bringing in\/out foreign currencies to\/from Indonesia in excess of IDR 1 billion or its equivalent.<\/p><p>Indonesia does not restrict the transfers of funds to or from foreign countries, but banks must report transfers of funds to foreign countries to Bank Indonesia. There is no set minimum transfer amount for reporting purposes.<\/p><p>Based on the Currency Law stipulated by the Indonesian government, IDR must be used in all transactions that have a purpose of payment, settlement of obligations that have to be satisfied with a cash payment and other financial transactions conducted in Indonesia. Exemptions are provided for the following transactions: certain transactions related to the implementations of the State budget; receipt or grant of offshore grant; international commercial transactions; bank deposits in foreign currency; or offshore loan transactions.<\/p><p>Pursuant to Indonesia Central Bank Regulation, exporters are required to receive all foreign exchange proceeds from exports through domestic foreign exchange banks in Indonesia no later than 90 (ninety) days subsequent to the export notice.\u00a0The Central Bank may\u00a0impose penalties when the income from exports is not transferred into domestic foreign exchange banks in Indonesia before the deadline.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"14-current-economy-climate-industry-overviewencouraged-business-development\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2284\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-2284\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">1.4 Current economy climate (Industry overview\/encouraged business development)<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2284\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"14-current-economy-climate-industry-overviewencouraged-business-development\"><p><p>Economic growth in Indonesia remains solid at 5.04% (year-on-year) in 2023 despite global economic moderation (2022: 4.94% year-on-year). The inflation rate was also under control at 3.71% in 2023 (2022: 4.14%). Indonesia has the fourth largest population in the world at around 278 million people and contributes 41% of total ASEAN population. Indonesia also offers a labor cost advantage with an average minimum wage of USD 200-300 per month. This minimum wage is 50-70% lower\u00a0than US and Japan, 20-93% lower than China, and 333-500% lower than Singapore.<\/p><p>Indonesia continues to attract more and more foreign investments. For 2024, the Government of Indonesia offers 13 (thirteen) sustainable investment projects in energy, industry, electric vehicles, tourism, infrastructure, transportation, mining, and digitalization (<a href=\"https:\/\/www.bkpm.go.id\/\" target=\"_blank\" rel=\"noopener\"><u>https:\/\/www.bkpm.go.id\/<\/u><\/a>), including investments in the new capital city of Nusantara.\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"15-national-tax-authority\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2285\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-2285\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">1.5 National tax authority<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2285\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"15-national-tax-authority\"><p><p><strong>Name<\/strong><\/p><p>Directorate General of Taxation (DGT)<\/p><p><strong>Website<\/strong><\/p><p><a href=\"http:\/\/www.pajak.go.id\/\" target=\"_blank\" rel=\"noopener\"><u>www.pajak.go.id\/<\/u><\/a>\u00a0<\/p><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1fb3911 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1fb3911\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f765b7e\" data-id=\"f765b7e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf289a4 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"cf289a4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Corporate Income Tax<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-819c9d7 de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"819c9d7\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-819c9d7\" data-accordion-id=\"819c9d7\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"21-basis-of-taxation\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1351\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1351\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.1 Basis of taxation<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1351\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"21-basis-of-taxation\"><p><p>Resident companies are taxed on worldwide income. Non-resident companies are taxed only on income sourced in Indonesia including income attributable to a permanent establishment in the country.<\/p><p>\u00a0<\/p><p>Taxable net income is defined as assessable income less tax-deductible expenses.<\/p><p>\u00a0<\/p><p>Taxable business profits are modified by certain tax adjustments. Generally, a deduction is allowed for all expenditures incurred to obtain, collect, and maintain taxable business profits. A timing difference may arise if an expenditure recorded as an expense for accounting cannot be immediately claimed as a deduction for tax.<\/p><p>\u00a0<\/p><p>A company is treated as a resident of Indonesia for tax purposes by virtue of having its establishment or its domicile is in\u00a0Indonesia. A foreign company carrying out business activities through a Permanent Establishment (PE)\u00a0in Indonesia will generally have to assume the same tax obligations as a resident taxpayer.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"22-rates-of-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1352\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1352\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.2 Rates of tax<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1352\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"22-rates-of-tax\"><p><p>Generally, a flat corporate tax at\u00a022% is applied starting from 2022 fiscal year.\u00a0Variations apply as part of the incentives scheme (please see section 2.9)<\/p><p>\u00a0<\/p><p>Companies engaged in upstream oil and gas and geothermal industries typically must calculate Corporate Income Tax (CIT) in accordance with their production sharing contracts (PSCs). Certain companies engaged in metal, mineral and coal mining are governed by a contract of work (CoW) for the CIT calculation. Different provisions may apply to them pertaining to corporate tax rates, deductible expenses and how to calculate taxable income.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"23-year-of-assessment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1353\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1353\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.3 Year of assessment<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1353\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"23-year-of-assessment\"><p><p>Generally, the year of tax assessment is January to December. However, a corporate taxpayer can elect to file a corporate tax return based on the company\u2019s book year other than the calendar year of January to December.\u00a0The approval from Minister of Finance is required if taxpayer intends to change the fiscal periods.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"24-profits-deemed-to-be-taxable\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1354\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-1354\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.4 Profits deemed to be taxable<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1354\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"24-profits-deemed-to-be-taxable\"><p><p>The following business have deemed profit margins for tax purposes:<\/p><p>\u00a0<\/p><table><tbody><tr><td width=\"128\"><p>\u00a0<\/p><\/td><td width=\"128\"><p>Deemed Profit on Gross Revenue<\/p><\/td><td width=\"128\"><p>Effective Income Tax Rate (EITR)*<\/p><\/td><\/tr><tr><td width=\"128\"><p>Domestic shipping operations<\/p><\/td><td width=\"128\"><p>4%<\/p><\/td><td width=\"128\"><p>1.2%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Domestic airline operations<\/p><\/td><td width=\"128\"><p>6%<\/p><\/td><td width=\"128\"><p>1.8%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Foreign shipping and airline operations<\/p><\/td><td width=\"128\"><p>6%<\/p><\/td><td width=\"128\"><p>2.64%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Foreign oil and gas drilling operations<\/p><\/td><td width=\"128\"><p>15%<\/p><\/td><td width=\"128\"><p>3.75%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Foreign Trade Representative offices<\/p><\/td><td width=\"128\"><p>1% of export value<\/p><\/td><td width=\"128\"><p>0.44%<\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p>* The EITR is calculated using the old tax rate of 30% because the MoF has not revised the decrees which regulate deemed profit margins.\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"25-taxation-of-dividends\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1355\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-1355\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.5 Taxation of dividends<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1355\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"25-taxation-of-dividends\"><p><p>Tax is withheld from dividends as follows:<\/p><ul><li><b><\/b><strong><b>Resident recipients<br \/><\/b><\/strong>Dividend income received by resident corporate taxpayers is exempted from the income tax object if the dividends come from Indonesia. However, if the dividend come from outside of Indonesia, in order to qualify for an exemption, it must follow the following conditions:<ul><li>Equity investments in stock exchanges outside of the jurisdiction of Indonesia: must be invested or used for business activities in Indonesia under a certain time limit.<\/li><li>Equity investments in a non-listed company outside of the jurisdiction of Indonesia: must invest in Indonesia at a minimum of 30% of earnings before tax as long as a tax assessment letter is not issued.<\/li><\/ul><\/li><\/ul><p>The type of investments qualified for the exemption as well as the time limit are regulated.<\/p><ul><li><b><\/b><strong><b>Non-resident recipients\u00a0 <br \/><\/b><\/strong>20% (or lower for treaty countries referring to 6.2 for reduced rates based on tax treaties) final withholding tax is due on dividends paid to a non-resident recipient.<\/li><li><b><\/b><strong><b>The Controlled Foreign Corporation (CFC)<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><\/li><\/ul><p>Certain income (dividend, interest, rental income, royalty, and gain from sale or transfer of assets) are subject to deemed dividend rules in Indonesia. The deemed dividend rules are applied for:<\/p><ul><li style=\"list-style-type: none;\"><ul><li>Indonesian company that has a foreign subsidiary\/branch and owns at least 50% of shares in that offshore company.<\/li><\/ul><\/li><\/ul><p>Rule exemption: this rule does not apply <u>only when<\/u> the Company\u2019s shares are listed on a stock.<\/p><p>exchange.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"26-taxation-of-capital-gains\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1356\" data-tab=\"6\" role=\"tab\" aria-controls=\"elementor-tab-content-1356\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.6 Taxation of capital gains<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1356\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"26-taxation-of-capital-gains\"><p><p>Capital gains are taxable as ordinary income and capital losses are tax-deductible. Gains from certain transactions are taxed under a special regime (e.g. gains from the disposal of land and\/ or building properties are subject to a final tax at 2.5% rate from the transaction value).<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"27-taxation-of-interest-income\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1357\" data-tab=\"7\" role=\"tab\" aria-controls=\"elementor-tab-content-1357\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.7 Taxation of interest income<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1357\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" role=\"tabpanel\" aria-labelledby=\"27-taxation-of-interest-income\"><p><p>Interest on time or saving deposits and on Bank Indonesia certificates (SBIs) other than that payable to banks operating in Indonesia and to government-approved pension funds is subject to 20% final tax.<\/p><p>\u00a0<\/p><p>Interest on bonds other than that payable to banks operating in Indonesia and to government-approved pension funds is subject to 15% final tax. If the recipient is a mutual fund registered with Indonesia Financial Services Authority (Otoritas Jasa Keuangan\/OJK), the tax rate is 5% for 2011-2013 and 15% thereafter. If the recipient is a non-resident tax payer, the tax rate is 20% (or a lower treaty rate).<\/p><p>\u00a0<\/p><p>Interest and other benefits including premium or discount which is the interest between loans received or obtained by the Corporate\u00a0Taxpayer are assessable to the company earning the interest at the ordinary corporate tax rate alongside the company\u2019s other income. Interests are subject to withholding tax at 15%. The amount withheld constitutes a prepayment of the CIT liability for the company earning the interest.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"28-utilization-of-tax-losses\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1358\" data-tab=\"8\" role=\"tab\" aria-controls=\"elementor-tab-content-1358\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.8 Utilization of tax losses<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1358\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" role=\"tabpanel\" aria-labelledby=\"28-utilization-of-tax-losses\"><p><p>Losses may be carried forward for 5 years following the year the loss was incurred (this period may be extended on certain industries and for operations in remote areas\u00a0who obtained the tax facilities). Losses are not allowed to be carried back.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"29-key-tax-incentives\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1359\" data-tab=\"9\" role=\"tab\" aria-controls=\"elementor-tab-content-1359\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.9 Key Tax incentives<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1359\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" role=\"tabpanel\" aria-labelledby=\"29-key-tax-incentives\"><p><p><strong><b>a. Tax cut for public companies <\/b><\/strong><\/p><p>The public companies are granted a <strong><b>3% corporate tax cut <\/b><\/strong>off the standard rate, giving an effective rate of <strong><b>19%<\/b><\/strong>\u00a0for 2022 fiscal year and onwards. A 3% corporate tax cut can be granted to public companies which satisfy the following conditions:<\/p><ul><li>At least 40% of their paid-in shares are listed for trading in the IDX. Shares owned by certain related parties and treasury shares cannot be counted for this purpose; and<\/li><li>The public should consist of at least 300 individuals, each holding less than 5% of the paid-in shares.<\/li><\/ul><p>These two conditions must be maintained for at least 6 months (183 days) in a tax year.<\/p><p><strong><b>b. Income Tax for <\/b><\/strong><strong><b>medium<\/b><\/strong><strong><b>enterprises<\/b><\/strong><\/p><p>The Companies with an annual turnover of not more than Rp50 billion, are entitled a 50% discount of the standard corporate tax rate of 22% which is imposed proportionally on taxable income of the part of gross turnover up to Rp4.8 billion.<\/p><p><strong><b>c<\/b><\/strong><strong><b>. Income Tax for small enterprises<\/b><\/strong><\/p><p>Companies (exclude permanent establishments) with an annual turnover less than 4.8 billion are subject to <strong><b>0.5<\/b><\/strong><strong><b>%<\/b><\/strong>\u00a0final income tax on the gross sales turnover. This final tax is paid on monthly basis. It can only be applied for 3 fiscal years for Limited Liability Company (\u201cPerseroan Terbatas\u201d), and 4 fiscal years for cooperative, limited partnership (\u201cCV\u201d), or fellowship partnership (\u201cfirma\u201d).\u00a0<\/p><p>The above final tax rate cannot be applied for the certain taxpayers, such as taxpayers who are subject to other final tax such as construction services, land and building rental, those who choose the normal corporate tax calculation, or those who obtain certain Tax Facilites.<\/p><p><b><\/b><strong><b>d. Tax holiday <\/b><\/strong><\/p><p>The corporate taxpayers\u00a0who are engaged in\u00a0certain\u00a018 sectors of\u00a0pioneer industries, and makes new investment at least IDR 100 billion,\u00a0may enjoy a reduction of Corporate Income Tax (\u201cCIT\u201d):<\/p><ol><li>100% of CIT payable \u2013 for new investment value at least IDR 500 billion;<\/li><\/ol><p>The period of tax holiday is:<\/p><ul><li>5 years \u2013 for new investment value at least IDR 500 billion to less than IDR 1,000 billion<\/li><li>7 years \u2013 for new investment value at least IDR 1,000 billion to less than IDR 5,000 billion<\/li><li>10 years \u2013 for new investment value at least IDR 5,000 billion to less than 15,000 billion<\/li><li>15 years \u2013 for new investment value at least IDR 15,000 billion to less than 30,000 billion<\/li><li>20 years \u2013 for new investment value at least IDR 30,000 billion<\/li><\/ul><p>After the above period is ended, the taxpayer will be granted the reduction 50% of CIT payable for the following 2 fiscal years.<\/p><ol start=\"2\"><li>50% of CIT payable \u2013 for new investment value at least IDR 100 billion.<\/li><\/ol><p>The period of Tax holiday is: 5 years<\/p><p>After the above period is ended, the taxpayer will be granted the reduction 25% of CIT payable for the following 2 fiscal years.<\/p><p>Tax holidays may be granted for taxpayers conducting main activities in Special Economic Zones (<em><i>Kawasan Ekonomi Khusus\/KEK).<\/i><\/em><em><i>\u00a0<\/i><\/em><\/p><p><b><\/b><strong><b>e. Direct tax incentives for new enterprises <\/b><\/strong><\/p><p>Under the Capital Investment Law\u00a0and certain tax provisions, the new\u00a0foreign and local direct investment\u00a0Enterprises may apply for an exemption from the income tax payable on the importation of capital goods and raw materials. The exemption is granted for capital goods indicated in the Master List and the request must be applied for each importation. Furthermore, new Enterprises should secure an exemption certificate from the Directorate General of Taxes (DGT) where the new enterprise is registered.<\/p><p><b><\/b><strong><b>f. Tax facilities on investment in certain business and or certain regions <\/b><\/strong><\/p><p>The tax facilities are available for the limited liability companies (<em><i>Perseroan Terbatas)<\/i><\/em>\u00a0who make investment in main business activities, both new investment and expansion of existing business, or\u00a0the expansion of the existing business which does not include replacement and\/or addition of machines and\/or equipment carried out in a production line that is already in commercial production. \u00a0\u00a0<\/p><p>The criterias are:<\/p><ul><li>high investment value or for export purposes;<\/li><li>labor intensive;<\/li><li>high local content<\/li><\/ul><p>The tax facilities are in the forms of:<\/p><ol><li>30% (thirty percent) net income reduction of the total investment value in the form of tangible fixed assets including land, which is used for Main Business Activities, is charged for 6 (six) years each 5% (five percent) per year;<\/li><li>Accelerated depreciation of tangible fixed assets and accelerated amortization of intangible assets acquired in the context of investment, with the useful life and depreciation\/amortization rate, as follows:<strong><b>\u00a0<\/b><\/strong><\/li><\/ol><p><strong><b>Depreciation<\/b><\/strong><\/p><table><tbody><tr><td width=\"74\"><p>Class of Assets<\/p><\/td><td width=\"74\"><p>Useful Life (years)<\/p><\/td><td width=\"74\"><p>Straight Line Method<\/p><\/td><td width=\"74\"><p>Double Declining Method<\/p><\/td><\/tr><tr><td width=\"74\"><p>I<\/p><\/td><td width=\"74\"><p>2<\/p><\/td><td width=\"74\"><p>50%<\/p><\/td><td width=\"74\"><p>100%<\/p><\/td><\/tr><tr><td width=\"74\"><p>II<\/p><\/td><td width=\"74\"><p>4<\/p><\/td><td width=\"74\"><p>25%<\/p><\/td><td width=\"74\"><p>50%<\/p><\/td><\/tr><tr><td width=\"74\"><p>III<\/p><\/td><td width=\"74\"><p>8<\/p><\/td><td width=\"74\"><p>12.5%<\/p><\/td><td width=\"74\"><p>25%<\/p><\/td><\/tr><tr><td width=\"74\"><p>IV<\/p><\/td><td width=\"74\"><p>10<\/p><\/td><td width=\"74\"><p>10%<\/p><\/td><td width=\"74\"><p>20%<\/p><\/td><\/tr><tr><td width=\"74\"><p>Building-Permanent<\/p><\/td><td width=\"74\"><p>10<\/p><\/td><td width=\"74\"><p>10%<\/p><\/td><td width=\"74\"><p>-<\/p><\/td><\/tr><tr><td width=\"74\"><p>Building-Non Permanent<\/p><\/td><td width=\"74\"><p>5<\/p><\/td><td width=\"74\"><p>20%<\/p><\/td><td width=\"74\">\u00a0<\/td><\/tr><\/tbody><\/table><p><strong><b>Amortization<\/b><\/strong><\/p><table><tbody><tr><td width=\"73\"><p>Class of Assets<\/p><\/td><td width=\"73\"><p>Useful Life (years)<\/p><\/td><td width=\"73\"><p>Straight Line Method<\/p><\/td><td width=\"73\"><p>Double Declining Method<\/p><\/td><\/tr><tr><td width=\"73\"><p>\u00a0I<\/p><\/td><td width=\"73\"><p>2<\/p><\/td><td width=\"73\"><p>50%<\/p><\/td><td width=\"73\"><p>100%<\/p><\/td><\/tr><tr><td width=\"73\"><p>II<\/p><\/td><td width=\"73\"><p>4<\/p><\/td><td width=\"73\"><p>25%<\/p><\/td><td width=\"73\"><p>50%<\/p><\/td><\/tr><tr><td width=\"73\"><p>III<\/p><\/td><td width=\"73\"><p>8<\/p><\/td><td width=\"73\"><p>12.5%<\/p><\/td><td width=\"73\"><p>25%<\/p><\/td><\/tr><tr><td width=\"73\"><p>IV<\/p><\/td><td width=\"73\"><p>10<\/p><\/td><td width=\"73\"><p>10%<\/p><\/td><td width=\"73\"><p>20%<\/p><\/td><\/tr><tr><td width=\"73\">\u00a0<\/td><td width=\"73\">\u00a0<\/td><td width=\"73\">\u00a0<\/td><td width=\"73\">\u00a0<\/td><\/tr><\/tbody><\/table><ol start=\"3\"><li>A reduction of the withholding tax rates on dividends paid to foreign taxpayers other than a permanent establishment in Indonesia to 10% (or a lower rate according to the applicable double tax avoidance agreement).<\/li><li>The tax loss carried forward that are longer than 5 (five) years but not more than 10 (ten) years, with the certain conditions applied.<\/li><\/ol><p>The tax facilities request must be submitted before the start of commercial production. In<\/p><p>the implementation of the tax facilites will be evaluated no longer than 2 years after the Government Regulation is released.<\/p><p>addition, the implementation of the tax facilites will be evaluated no longer than 2 years after the Government Regulation is released.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"210-withholding-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"13510\" data-tab=\"10\" role=\"tab\" aria-controls=\"elementor-tab-content-13510\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.10 Withholding tax<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-13510\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" role=\"tabpanel\" aria-labelledby=\"210-withholding-tax\"><p><p>Dividends \u2013 Based on the new Tax Regulations Harmonization Law, starting from the 2022 fiscal year, in general dividends are non-tax-objects. This was in the contrary of the previous regulations of which dividends were tax objects. To qualify for non-tax-objects, dividends paid by a domestic corporate taxpayer to a resident individual <u>must be<\/u>\u00a0invested in Indonesia for a certain period. If not met, a 10% final withholding tax is imposed on dividends paid to a resident individual.<\/p><p>\u00a0<\/p><p>If dividends paid by a domestic corporate taxpayer to a non-resident, dividends are subject to a final 20% withholding tax (or a reduced treaty rate).<\/p><p>\u00a0<\/p><p>If dividends were paid by a domestic corporate taxpayer to a domestic corporate taxpayer, it is exempted as tax objects without any investment requirements (non-taxable).<\/p><p>\u00a0<\/p><p>Dividends paid from foreign corporate taxpayer to a domestic individual and\/or domestic corporate taxpayer <u>must be<\/u>\u00a0invested in Indonesia for a certain period and at least 30% must be invested in Indonesia and before the DGT issues any tax assessment letters on the dividends.<\/p><p>\u00a0<\/p><p>Interests - Interest paid to a non-resident is subject to a 20% withholding tax (or a reduced treaty rate). Interest paid by a domestic taxpayer to a resident is subject to a 15% withholding tax, which represents an advance payment of tax liability.<\/p><p>\u00a0<\/p><p>Royalties - A 20% withholding tax is imposed on royalties remitted abroad (or a reduced treaty rate). For tax purposes, royalties refer to any charge for the use of property or know-how in Indonesia, as well as the transfer of a right to use property or know-how in Indonesia.<\/p><p>\u00a0<\/p><p>Royalties paid by a domestic taxpayer to a resident are subject to a 15% withholding tax, with the payment representing an advance payment of tax liability.<\/p><p>\u00a0<\/p><p>Technical service fees and rental - A 2% withholding tax applies on gross payments made by a domestic taxpayer to a resident taxpayer for technical, management and consulting services and rentals (except for land and building rentals). For the land and building rental is subject to 10% Final Income Tax.<\/p><p>Under the domestic tax law, a 20% withholding tax (or a reduced treaty rate) is imposed on technical service fees remitted abroad.<\/p><p>\u00a0<\/p><p>Branch Profit\u00a0Tax - Permanent establishments are subject to a 20% branch profits tax (or a reduced treaty rate) on after-tax profits.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"211-transfer-pricing-tp\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"13511\" data-tab=\"11\" role=\"tab\" aria-controls=\"elementor-tab-content-13511\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.11 Transfer Pricing (TP)<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-13511\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" role=\"tabpanel\" aria-labelledby=\"211-transfer-pricing-tp\"><p><p>Related parties are defined as:<\/p><ol><li>Taxpayer has capital participation directly or indirectly at least 25% upon another taxpayers; the relationship between taxpayers through ownership at least 25% upon two or more taxpayers; or relationship between two or more taxpayers mentioned later;<\/li><li>Taxpayer controls the other taxpayer or two or more taxpayers are under the same control, either directly or indirectly; or<\/li><li>There are family relationship either blood relationship or by marriage in vertical and\/or horizontal lineage of one degree.<\/li><\/ol><p>\u00a0<\/p><p>Transactions between related parties must be consistent with the arm\u2019s length principle. If the arm\u2019s length principle is not followed, the DGT has the authority to recalculate the taxable income or deductible costs arising from such transactions applying the arm\u2019s length principle.<\/p><p>\u00a0<\/p><p>Taxpayers under certain criteria are required to prepare TP documentation, i.e. Master file, Local file, and Country-by-Country Report (CbCR). The Master file and Local file must be available if requested by the DGT while the detailed TP disclosures are required in the CITR, which include:<\/p><ul><li>The nature and value of transactions with related parties;<\/li><li>The TP methods applied to those transactions and the rationale for selecting the methods; and<\/li><li>Whether the company has prepared TP documentation.<\/li><\/ul><p>The notification of the CbCR obligation and the CbCR itself (if required) must be submitted to the ITO within 12 months after the end of a tax year.<\/p><p>\u00a0<\/p><p>Transfer Pricing Documentation, if required, must consist of an overview of the taxpayer\u2019s business operation and structure, its transfer pricing policy, comparability analysis, selected comparable, and an explanation of how the arm\u2019s length price or profit was determine (including the transfer pricing methodology), etc.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"212-filing-requirements-of-tax-return\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"13512\" data-tab=\"12\" role=\"tab\" aria-controls=\"elementor-tab-content-13512\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">2.12 Filing requirements of tax return<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-13512\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" role=\"tabpanel\" aria-labelledby=\"212-filing-requirements-of-tax-return\"><p><table><tbody><tr><td width=\"140\"><p><strong>Filing due dates<\/strong><\/p><\/td><td width=\"311\"><p>The monthly income tax returns must be filed by the 20th of the following month.<\/p><p>\u00a0<\/p><p>Annual corporate tax returns must be filed within 4 months from the end of the book year. For annual income tax returns, taxpayers may extend the filing deadline for up to 2 months.<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><tr><td width=\"140\"><p><strong>Penalties<\/strong><\/p><\/td><td width=\"311\"><p>Penalties vary depending on the situation, such as late tax payment, late filing, tax underpayment and voluntary amendment of returns. The most common penalty is 2% monthly interest on tax underpaid.<\/p><p>\u00a0<\/p><p>Late filings are subject to the following penalties:<\/p><p>- Monthly income tax return: IDR 100,000\u00a0(for income taxes)<\/p><p>- Monthly VAT return: IDR 500,000<\/p><p>- Annual corporate income tax return: IDR 1,000,000<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><tr><td width=\"140\"><p><strong>Payment of profit tax and application of holdover<\/strong><\/p><\/td><td width=\"311\"><p>Payment of profit tax and application of holdover. The monthly tax instalment operates under a self-assessment system, with tax due on the 15th day of the calendar month, following the tax-assessment month. Corporate income tax is due at the end of the fourth month after the book year end before filing the tax return.<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><\/tbody><\/table><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45a48b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45a48b6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d814ec0\" data-id=\"d814ec0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7782ed de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"f7782ed\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. PERSONAL INCOME TAX<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-416beed de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"416beed\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-416beed\" data-accordion-id=\"416beed\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"31-basis-of-taxation-residence-personal-assessment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6851\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-6851\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.1 Basis of taxation (Residence, Personal assessment)<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6851\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"31-basis-of-taxation-residence-personal-assessment\"><p><p>Individual residents in Indonesia are generally taxed on their worldwide gross income less allowable deductions and non-taxable income. However, foreign citizens may be taxed only on their Indonesian-sourced income for the first 4 (four) years if they fulfil certain requirements. Also, the following overseas (offshore) income may be exempted from income tax if it is reinvested or used for business activities in Indonesia within a certain period:<\/p><ul><li>Income received by an Indonesian taxpayer from a PE abroad;<\/li><li>Dividends paid by companies abroad; and<\/li><li>Active business income received by an Indonesian taxpayer from abroad (not from a PE or foreign subsidiary).<\/li><\/ul><p>An individual is a tax resident if he\/she fulfils any\u00a0of the following conditions:<\/p><p>- He\/she resides in Indonesia;<\/p><p>- He\/she is present in Indonesia for more than 183 days in any 12-months period (the provisions of tax treaties may overwrite this rule);<\/p><p>- He\/she is present in Indonesia during a fiscal year and intends to reside in Indonesia.<\/p><p>An Indonesian citizen who is present in Indonesia for less than 183 days in any 12-month period may be considered as a non-resident if they fulfil additional requirements such as having a permanent home, center of vital interest, habitual abode, the status of tax subject, or other criteria outside Indonesia.<\/p><p>The taxable income of individuals includes profits from a business, employment income, capital gains, overseas income, and other\u00a0passive income such as royalty, interest, dividend.<\/p><p><u>Benefits-in-kind (BIK)<\/u><\/p><p>BIKs are generally taxable to the employee, except for BIKs are required for the execution of a job, the costs of providing BIKs in certain areas, food and drink provided to all employees, BIKs financed from the Government\u2019s budget, and certain types of BIKs with a certain threshold.\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"32-rates-of-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6852\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-6852\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.2 Rates of tax<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6852\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"32-rates-of-tax\"><p><p>For individual resident taxpayer, income is taxed at the following progressive tax rates:<\/p><table><tbody><tr><td width=\"241\"><p><strong><b>Taxable Income<\/b><\/strong><\/p><\/td><td width=\"120\"><p><strong><b>Rate<\/b><\/strong><\/p><\/td><\/tr><tr><td width=\"241\"><p>Up to IDR 60,000,000<\/p><\/td><td width=\"120\"><p>5%<\/p><\/td><\/tr><tr><td width=\"241\"><p>Above IDR 60,000,000 up to IDR 250,000,000<\/p><\/td><td width=\"120\"><p>15%<\/p><\/td><\/tr><tr><td width=\"241\"><p>Above IDR 250,000,000 up to IDR 500,000,000<\/p><\/td><td width=\"120\"><p>25%<\/p><\/td><\/tr><tr><td width=\"241\"><p>Above IDR 500,000,000 up to IDR 5,000,000,000<\/p><\/td><td width=\"120\"><p>30%<\/p><\/td><\/tr><tr><td width=\"241\"><p>Above DR 5,000,000,000<\/p><\/td><td width=\"120\"><p>35%<\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p><u>Tax incentives for small individual resident taxpayer<\/u><\/p><p>For small individual resident taxpayers (see also section 2.9 for the same incentives applied for small corporate taxpayers) with an annual gross turnover of no more than Rp4.8 billion, their income is subject to 0.5% final income tax rate from their gross turnover and if their annual turnover is less than IDR 500 million, it is not taxed. Exception from these incentives are income from independent personal services such as doctors, lawyers, consultants, and notaries, and income that is already subject to final income tax such as construction services and rental or sale of assets, land and buildings.<\/p><p>For non-resident taxpayers: 20% withholding tax rate (or other rates based on tax treaty) on Indonesia-sourced income.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"33-year-of-assessment-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6853\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-6853\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.3 Year of assessment <\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6853\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"33-year-of-assessment-\"><p><p>The calendar year (January to December).<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"34-allowances-and-deductions\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6854\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-6854\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.4 Allowances and Deductions<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6854\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"34-allowances-and-deductions\"><p><ul><li>An individual who conducts a business may deduct expenses from business income. Expenses generally are deductible if they are incurred for the purposes of generating income. The allowances are provided for the taxpayer, the taxpayer\u2019s spouse and up to 3 dependent children.<\/li><\/ul><p>\u00a0<\/p><p>Annual non-taxable income threshold and allowable deduction for individual resident taxpayer are as follows:<\/p><table><tbody><tr><td width=\"192\"><p>\u00a0<\/p><\/td><td width=\"192\"><p>IDR<\/p><\/td><\/tr><tr><td width=\"192\"><p>Taxpayer<\/p><\/td><td width=\"192\"><p>54,000,000<\/p><\/td><\/tr><tr><td width=\"192\"><p>Spouse<\/p><\/td><td width=\"192\"><p>4,500,000<\/p><\/td><\/tr><tr><td width=\"192\"><p>Each dependent (max of 3)<\/p><\/td><td width=\"192\"><p>4,500,000<\/p><\/td><\/tr><tr><td width=\"192\"><p>Occupational expenses (5% of gross income, max Rp 500,000\/month)<\/p><\/td><td width=\"192\"><p>6,000,000<\/p><\/td><\/tr><tr><td width=\"192\"><p>Employee contribution to <em><i>\u00a0BPJS Ketenagakerjaan <\/i><\/em>for old age security savings\u00a0(2% of gross income)<\/p><\/td><td width=\"192\"><p>Full amount<\/p><\/td><\/tr><tr><td width=\"192\"><p>Pension contributions (5% of gross income, max Rp 200,000\/month)<\/p><\/td><td width=\"192\"><p>2,400,000<\/p><\/td><\/tr><\/tbody><\/table><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"35-taxation-of-dividends\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6855\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-6855\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.5 Taxation of dividends<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6855\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"35-taxation-of-dividends\"><p><p>Dividend income received by an individual tax payer from Indonesia-income source is exempted from the income tax object with a condition that the dividends must be invested in Indonesia within a certain time limit. If the dividends came from outside of Indonesia with the following sources:<\/p><p>- \u00a0\u00a0Equity investments in stock exchanges outside of the jurisdiction of Indonesia: must be invested or used for business activities in Indonesia under a certain time limit.<\/p><ul><li>Equity investments in a non-listed company outside of the jurisdiction of Indonesia: \u00a0must invest in Indonesia at a minimum of 30% of earnings before tax as long as a tax assessment letter is not issued.<\/li><\/ul><p>The type of investments qualified for the exemption as well as the time limit are regulated<\/p><p>Dividends received by resident individual tax payers are subject to final income tax at a maximum rate of 10%. If received by nonresident recipients, they are subject to final withholding tax of 20% (or lower for treaty countries).<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"36-taxation-of-capital-gain\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6856\" data-tab=\"6\" role=\"tab\" aria-controls=\"elementor-tab-content-6856\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.6 Taxation of capital gain<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6856\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"36-taxation-of-capital-gain\"><p><p>Capital gains derived by an individual are taxed as income at the normal rates; gains on shares listed in Indonesia stock exchange are taxed at 0.1% (final tax) of the transaction value (an additional tax of 0.5% applies to the share value of founder shares at the time of an initial public offering). Gains on the disposal of land and\/ or buildings are taxed at 5% (final tax) of the transaction value.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"37-taxation-of-interest-income\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6857\" data-tab=\"7\" role=\"tab\" aria-controls=\"elementor-tab-content-6857\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.7 Taxation of interest income<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6857\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" role=\"tabpanel\" aria-labelledby=\"37-taxation-of-interest-income\"><p><p>Interest income on time or saving deposits and on Bank Indonesia (SBIs) other than that payable to banks operating in Indonesia and to government-approved pension funds is subject to 20% final tax.<\/p><p>\u00a0<\/p><p>Interest on bonds other than that payable to banks operating in Indonesia and government-approved pension funds is subject to 15% final tax. If the recipient is a mutual fund registered with the Capital Market Supervisory Board (now Indonesia Financial Services Authority), the tax rate is 5% for 2011-2013 and 15% thereafter. If the recipient is a non-resident tax payer, the tax rate is 20% (or a lower treaty rate).<\/p><p>\u00a0<\/p><p>Interest and other benefits including premium or discount which is the interest between loans received or obtained by the Individual\u00a0Taxpayers\u00a0are assessable to the individual\u00a0earning the interest at the ordinary tax rate alongside the other income. Interest are subject to withholding tax at 15%\u00a0if it is paid by the Corporate. The amount withheld constitutes a prepayment of the Income tax\u00a0liability for the individual\u00a0earning the interest.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"38-personal-assessment-and-utilization-of-losses\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6858\" data-tab=\"8\" role=\"tab\" aria-controls=\"elementor-tab-content-6858\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.8 Personal assessment and utilization of losses<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6858\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" role=\"tabpanel\" aria-labelledby=\"38-personal-assessment-and-utilization-of-losses\"><p><p>Personal tax is self-assessed. There is no utilization of losses for deemed income.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"39-withholding-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"6859\" data-tab=\"9\" role=\"tab\" aria-controls=\"elementor-tab-content-6859\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.9 Withholding tax<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-6859\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" role=\"tabpanel\" aria-labelledby=\"39-withholding-tax\"><p><p>Employers are required to withhold income tax from the salaries payable to their employees and pay the tax to the State Treasury on their behalf. The same withholding tax is applicable for other payments to non-employee individuals (e.g. fees payable to individual consultant or service providers). Resident individual taxpayers without a Personal Tax Number <em><i>Nomor Pendaftaran Wajib Pajak (NPWP)<\/i><\/em>\u00a0are subject to a surcharge of 20% in addition to the standard withholding tax.<\/p><p>\u00a0<\/p><p>Non-resident individuals (and non-resident corporations)\u00a0are subject to withholding tax of 20% (unless treaties apply) in respect of the following payments:<\/p><p>\u00a0<\/p><ol><li>On gross amounts:<\/li><\/ol><p>- Dividends;<\/p><p>- Interest, including premiums, discounts and guarantee fees;<\/p><p>- Royalties, rents and payment for the use of assets;<\/p><p>- Fees for services, work, and activities;<\/p><p>- Prizes and awards;<\/p><p>- Pensions and any other periodic payments;<\/p><p>- Swap premiums and other hedging transactions;<\/p><p>- Gains from debt write-offs;<\/p><p>- After-tax profits of a branch of PE.<\/p><p>\u00a0<\/p><ol><li>On Estimated Net Income (ENI),being a specified percentage of the gross amount:<\/li><\/ol><table><tbody><tr><td width=\"128\"><p>\u00a0<\/p><\/td><td width=\"128\"><p>ENI<\/p><\/td><td width=\"128\"><p>Effective tax rate<\/p><\/td><\/tr><tr><td width=\"128\"><p>Insurance premiums paid to non-resident insurance companies:<\/p><\/td><td width=\"128\"><p>\u00a0<\/p><\/td><td width=\"128\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"128\"><p>by the insured<\/p><\/td><td width=\"128\"><p>50%<\/p><\/td><td width=\"128\"><p>10%<\/p><\/td><\/tr><tr><td width=\"128\"><p>by Indonesian insurance companies<\/p><\/td><td width=\"128\"><p>10%<\/p><\/td><td width=\"128\"><p>2%<\/p><\/td><\/tr><tr><td width=\"128\"><p>by Indonesian reinsurance companies<\/p><\/td><td width=\"128\"><p>5%<\/p><\/td><td width=\"128\"><p>1%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Sale of non-listed Indonesian company shares by non-residents<\/p><\/td><td width=\"128\"><p>25%<\/p><\/td><td width=\"128\"><p>5%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Sale by non-resident of a conduit company where this company serves as an intermediary for the holding of Indonesian company shares or a PE<\/p><\/td><td width=\"128\"><p>25%<\/p><\/td><td width=\"128\"><p>5%<\/p><\/td><\/tr><\/tbody><\/table><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"310-statutory-obligation-of-employers\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"68510\" data-tab=\"10\" role=\"tab\" aria-controls=\"elementor-tab-content-68510\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.10 Statutory obligation of employers<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-68510\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" role=\"tabpanel\" aria-labelledby=\"310-statutory-obligation-of-employers\"><p><p>Employers are required to withhold, remit, and report income tax on the employment income of their employees.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"311-filing-requirement-of-tax-return\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"68511\" data-tab=\"11\" role=\"tab\" aria-controls=\"elementor-tab-content-68511\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">3.11 Filing requirement of tax return<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-68511\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" role=\"tabpanel\" aria-labelledby=\"311-filing-requirement-of-tax-return\"><p><table><tbody><tr><td width=\"133\"><p><strong>Filing due dates<\/strong><\/p><\/td><td width=\"318\"><p><u>For employer<\/u><\/p><p>Monthly employee tax return must be filed by an employer by 20th of the following month.<\/p><p><u>For individual<\/u><\/p><p>Individual must file his\/her Annual Income Tax Reeturn (Form 1770)\u00a0by the end of the third month after the year end. In AITR, individual must provide a summary of the individual\u2019s assets and liabilities.\u00a0<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><tr><td width=\"133\"><p><strong>Penalties<\/strong><\/p><\/td><td width=\"318\"><p>Penalties vary depending on the situation, such as late tax payment, late filing, tax underpayment and voluntary amendment of returns. The most common penalty is 2% monthly interest on tax underpaid with a maximum of 48%. Late filings are subject to the penalties of IDR 100,000.<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><tr><td width=\"133\"><p><strong>Application of holdover<\/strong><\/p><\/td><td width=\"318\"><p>For annual income tax returns, taxpayers may extend the filing deadline by up to 2 months.<\/p><\/td><td width=\"1\">\u00a0<\/td><\/tr><\/tbody><\/table><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-850993a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"850993a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82d03fc\" data-id=\"82d03fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f63aa1e de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"f63aa1e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. STATUTORY REQUIREMENT ON SOCIAL SECURITY<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8502f5 de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"d8502f5\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-d8502f5\" data-accordion-id=\"d8502f5\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"41-regulatory-organization\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2261\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-2261\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">4.1 Regulatory organization<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2261\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"41-regulatory-organization\"><p><p>Social Security Agency (<em><i>Badan Penyelenggara Jaminan Sosial<\/i><\/em>\/BPJS) consists of: \u00a0<\/p><ul><li>Social Security Agency for worker\u2019s social security (<em><i>BPJS Ketenagakerjaan<\/i><\/em>), covering accident insurance, old age savings, death insurance, unemployment insurance, and pensions.<\/li><li>Social Security Agency for health insurance (<em><i>BPJS Kesehatan<\/i><\/em>), covering health insurance.\u00a0<\/li><\/ul><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"42-basis-of-contribution\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2262\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-2262\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">4.2 Basis of contribution<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2262\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"42-basis-of-contribution\"><p><p>Employers are responsible for ensuring that their employees are covered by a social security programme. Therefore, employers are required to register themselves first before registering their employees. The compulsory requirement to join the new social security scheme applies to all employees, including expatriates who have been working in Indonesia for more than 6 (six) months.\u00a0<\/p><p>Employees\u2019 contributions are collected by the employers through payroll deductions. These must be paid together with the employers\u2019 contributions.\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"43-contribution-rate\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2263\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-2263\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">4.3 Contribution rate<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2263\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"43-contribution-rate\"><p><table><tbody><tr><td width=\"128\"><p>Areas Covered<\/p><\/td><td colspan=\"2\" width=\"256\"><p>As a percentage of regular salaries\/wages<\/p><\/td><\/tr><tr><td width=\"128\"><p>\u00a0<\/p><\/td><td width=\"128\"><p>Borne by employers<\/p><\/td><td width=\"128\"><p>Borne by employees<\/p><\/td><\/tr><tr><td width=\"128\"><p>Working accident protection<\/p><\/td><td width=\"128\"><p>0.24% -1.74%<\/p><\/td><td width=\"128\"><p>-<\/p><\/td><\/tr><tr><td width=\"128\"><p>Death insurance<\/p><\/td><td width=\"128\"><p>0.3%<\/p><\/td><td width=\"128\"><p>-<\/p><\/td><\/tr><tr><td width=\"128\"><p>Unemployment insurance (<em><i>Jaminan Kehilangan Pekerjaan) <\/i><\/em>\u2013 for workers affected by lay-off<\/p><\/td><td width=\"128\"><p>Reallocated from Death insurance and Working accident protection<\/p><\/td><td width=\"128\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"128\"><p>Old age savings<\/p><\/td><td width=\"128\"><p>3.7%<\/p><\/td><td width=\"128\"><p>2%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Health Care*<\/p><\/td><td width=\"128\"><p>4%<\/p><\/td><td width=\"128\"><p>1%<\/p><\/td><\/tr><tr><td width=\"128\"><p>Pension**<\/p><\/td><td width=\"128\"><p>2%<\/p><\/td><td width=\"128\"><p>1%<\/p><\/td><\/tr><\/tbody><\/table><p>*Maximum calculation base is IDR 12,000,000 per month<\/p><p>** Maximum calculation base is updated annually based on BPJS regulation<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"44-exemption-from-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2264\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-2264\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">4.4 Exemption from tax<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2264\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"44-exemption-from-tax\"><p><p>Working accident protection, death insurance and health care borne by employers are taxable in an employee\u2019s income while the pension funds\/old age saving borne by employers is exempted from tax. The pension funds\/Old age savings borne by employees are tax deductible from an employee\u2019s income.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"45-saving-management-of-peoples-housing-tapera-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2265\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-2265\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">4.5 Saving Management of People\u2019s Housing (Tapera) <\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2265\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"45-saving-management-of-peoples-housing-tapera-\"><p><p>Saving management of people\u2019s housing (<em><i>Tabungan Perumahan Rakyat\/Tapera) <\/i><\/em>is a mechanism to collect and provide a long-term low-cost funds for house financing. Employees and freelancers who receive a compensation at a regulated minimum wage and minimum age of 20 years old or are married by status. Contributions are 0.5% for employer and 2.5% for employee or 3% for freelancers.<\/p><p>This program is made compulsory by 2027.\u00a0<\/p><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72d31b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72d31b6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c59254\" data-id=\"3c59254\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7686b87 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"7686b87\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. GST\/VAT<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a68f0bd de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"a68f0bd\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-a68f0bd\" data-accordion-id=\"a68f0bd\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"51-basis-of-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1741\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1741\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">5.1 Basis of tax<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1741\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"51-basis-of-tax\"><p><p>VAT is levied on the \u201cdelivery\u201d of taxable goods and the provision of taxable services. In general, delivery means sale, but this is not always the case. VAT also applies to intangible goods (including royalties) and to virtually all services provided outside Indonesia to Indonesian business. VAT applies equally to all manufactured goods, whether produce locally or imported. Manufacturing is defined as any activity that changes the original form or nature of a good, creates a new good or increases its productivity. Certain goods and services are non-taxable for VAT purposes.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"52-rates-of-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1742\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1742\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">5.2 Rates of tax<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1742\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"52-rates-of-tax\"><p><p>The standard rate is 11% starting from 1 April 2022 (previously 10%) and will become 12% by 1 January 2025. \u00a0VAT on exports of taxable goods and certain taxable services are zero rated. Zero-rate export services are limited to toll manufacturing services; repair and maintenance services attached to or for movable goods utilized outside the Indonesia customs area; and construction services attached to or for immovable goods located outside the Indonesia customs area.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"53-registration-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1743\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1743\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">5.3 Registration <\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1743\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"53-registration-\"><p><p>Entrepreneurs exceeding a certain amount (i.e. IDR4.8billion) in annual sales of taxable goods and\/or taxable services are required to register for VAT purposes and issue a VAT invoice on the delivery of taxable goods and\/or taxable services.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"54-filing-requirements\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1744\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-1744\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">5.4 Filing requirements<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1744\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"54-filing-requirements\"><p><p>Import VAT on goods and self-assessed VAT on the consumption or use of foreign taxable services or intangible goods should be understood in the context of the standard input-output mechanism.<\/p><p>\u00a0<\/p><p><u>VAT on e-commerce<\/u><\/p><p>Indonesian VAT will be imposed on the utilization of certain intangible goods and services provided from overseas to Indonesian customers through an electronic system. Foreign sellers\/service providers\/e-commerce marketplaces and domestic e-commerce marketplace will be appointed as VAT Collectors if their activities in the Indonesia market meets one of the following thresholds:<\/p><ul><li>Transaction value with customers in Indonesia exceeding IDR 600 million in a year (or IDR 50 million in a month); or<\/li><li>Access to their e-commerce platform from Indonesia exceeds 12,000 users in 12 months, or 1,000 users in one month.<\/li><\/ul><p>The appointed VAT collectors must collect and pay the VAT from customers as well as submit reports However, if non-resident vendors or service providers are not appointed as VAT Collectors and thus cannot collect the VAT, the Indonesian buyer\/importer has to pay the VAT for and on behalf of the non-resident vendors or service providers.<\/p><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6405232 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6405232\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef326bb\" data-id=\"ef326bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f7fcda de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"5f7fcda\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. DOUBLE TAX RELIEF<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f79977 de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"0f79977\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-0f79977\" data-accordion-id=\"0f79977\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"61-foreign-tax-credit\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1621\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1621\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">6.1 Foreign tax credit<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1621\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"61-foreign-tax-credit\"><p><p>Resident companies deriving income from foreign sources are entitled to a unilateral tax credit with respect to foreign tax paid on the income. The credit is limited to the amount of Indonesian tax.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"62-double-taxation-agreements-dtastax-treaties\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1622\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1622\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">6.2 Double Taxation Agreements (DTAs\/tax treaties)<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-1622\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"62-double-taxation-agreements-dtastax-treaties\"><p><p>Indonesia\u2019s DTAs provide for tax benefits in the form of withholding tax exemptions for service fees and for reduced withholding tax rates on dividend, interest, royalties, and branch profits received by tax residents of its treaty partners.<\/p><p>To claim for the reduced rates, the foreign party must present its Certificate of Domicile (CoD) to the ITO through the Indonesian party paying the income. Without the CoD, the party is not entitled to the tax benefit and therefore, tax is withheld at a rate of 20%.\u00a0<\/p><table><tbody><tr><td width=\"55\"><p>Country<\/p><\/td><td width=\"55\"><p>Note<\/p><\/td><td colspan=\"2\" width=\"110\"><p>Dividend<\/p><\/td><td width=\"55\"><p>Interest<\/p><\/td><td width=\"55\"><p>Royalty<\/p><\/td><td width=\"55\"><p>Branch Profit Tax<\/p><\/td><\/tr><tr><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>Portfolio<\/p><\/td><td width=\"55\"><p>Substantial Holdings<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"55\"><p>Algeria<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Armenia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Australia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15\/10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Austria<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><p>\u00a0<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Bangladesh<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Belgium<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Brunei<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Bulgaria<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Cambodia<\/p><\/td><td width=\"55\"><p>1,5<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Canada<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>China<\/p><\/td><td width=\"55\"><p>2<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Croatia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Czech Republic<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>12.5\/0%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Denmark<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Egypt<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Finland<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%\/10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>France<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15\/10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Germany<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%\/10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Hong Kong<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Hungary<\/p><\/td><td width=\"55\"><p>3<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>India<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Iran<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>7%<\/p><\/td><td width=\"55\"><p>7%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><td width=\"55\"><p>7%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Italy<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%\/10%<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Japan<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Jordan<\/p><\/td><td width=\"55\"><p>3<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Korea (North)<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Korea (South)<\/p><\/td><td width=\"55\"><p>2<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Kuwait<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>5\/0%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><td width=\"55\"><p>10%\/0%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Laos<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Luxembourg<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Malaysia<\/p><\/td><td width=\"55\"><p>4,5<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Mexico<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Mongolia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Morocco<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Netherlands<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10\/15%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><td width=\"55\"><p>10\/5\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>New Zealand<\/p><\/td><td width=\"55\"><p>3<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Norway<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%\/10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Pakistan<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Papua New Guinea<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Phillipines<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Poland<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Portugal<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Qatar<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Romania<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><td width=\"55\"><p>12.5\/0%<\/p><\/td><td width=\"55\"><p>15\/12.5%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Russia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>12.5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Serbia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Seychelles<\/p><\/td><td width=\"55\"><p>3<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Singapore<\/p><\/td><td width=\"55\"><p>5<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10\/8%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Slovakia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15\/10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>South Africa<\/p><\/td><td width=\"55\"><p>3<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Spain<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Sri Lanka<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Sudan<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Suriname<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Sweden<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15\/10%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Switzerland<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Syria<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>20\/15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Taiwan<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Tajikistan<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Thailand<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>20\/15%<\/p><\/td><td width=\"55\"><p>20\/15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Tunisia<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><td width=\"55\"><p>12\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>12%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Turkey<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Ukraine<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>United Arab Emirates<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>7\/0%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><td width=\"55\"><p>5%<\/p><\/td><\/tr><tr><td width=\"55\"><p>United Kingdom<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15\/10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>United States of America<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Uzbekistan<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Venezuela<\/p><\/td><td width=\"55\"><p>1<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Vietnam<\/p><\/td><td width=\"55\"><p>\u00a0<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>15\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><tr><td width=\"55\"><p>Zimbabwe<\/p><\/td><td width=\"55\"><p>1,5<\/p><\/td><td width=\"55\"><p>20%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><td width=\"55\"><p>10\/0%<\/p><\/td><td width=\"55\"><p>15%<\/p><\/td><td width=\"55\"><p>10%<\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p>Notes:<\/p><ol><li>Service fees including for technical, management and consulting services rendered in Indonesia are subject to withholding tax at rates of 5% for Switzerland, 7.5% for Germany, 10% for Luxembourg, Papua New Guinea, Venezuela and Zimbabwe, and 15% for Pakistan.<\/li><li>VAT is reciprocally exempted from the income earned on the operation of ships or aircraft in international lanes.<\/li><li>The treaty is silent concerning the branch profit tax rate. The ITO interprets this to mean that the tax rate under Indonesia Tax Law (20%) should apply.<\/li><li>Labuan offshore companies (under the Labuan Offshore Business Activity Tax Act 1990) are not entitled to the tax treaty benefits. Amended protocol was signed on 20 October 2011 and ratified on 4 August 2017 but pending the exchange of ratification documents.<\/li><li>Ratified but not yet effective, pending the exchange of ratification documents.<\/li><\/ol><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-820a962 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"820a962\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-324b00c\" data-id=\"324b00c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b801f3 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"2b801f3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7. OTHER SIGNIFICANT TAXES<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de2df38 de_scroll_animation_no elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"de2df38\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-de2df38\" data-accordion-id=\"de2df38\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"71-stump-duty\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2321\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-2321\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">7.1 Stump Duty<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2321\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"71-stump-duty\"><p><p>Stamp duty is a tax on documents. Certain documents are subject to stamp duty at a nominal amount of 10,000.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"72-real-property-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2322\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-2322\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">7.2 Real property tax<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2322\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"72-real-property-tax\"><p><p>Land and building tax is payable annually on land, buildings and permanent structures. The rate is typically not more than 0.5%\u00a0of the sale value of the property.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"73-estate-duty\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2323\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-2323\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">7.3 Estate duty<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2323\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"73-estate-duty\"><p><p>No estate duty will be imposed on the value of an individual\u2019s property passing on death. However, further distributions which require a change in certificates of ownership are subject to duty on the acquisition of land and building rights with 5% rate to the relevant tax object acquisition value, minus an allowable nontaxable threshold.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"74-net-wealthnet-worth-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2324\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-2324\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">7.4 Net wealth\/net worth tax<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2324\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"74-net-wealthnet-worth-tax\"><p><p>N\/A<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"75-others\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"2325\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-2325\"><span class=\"eael-advanced-accordion-icon-closed\"><\/span><span class=\"eael-advanced-accordion-icon-opened\"><\/span><span class=\"eael-accordion-tab-title\">7.5 Others<\/span><i aria-hidden=\"true\" class=\"fa-toggle icon icon-right-arrow1\"><\/i><\/div><div id=\"elementor-tab-content-2325\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"75-others\"><p><p><strong>Business tax<\/strong><\/p><p>N\/A<\/p><p><strong>Consumption tax<\/strong><\/p><p>Regional\u00a0tax is charged mostly at 10% e.g. hotel, restaurant, and place of recreation and entertainment, etc.<\/p><p><strong>Carbon tax<\/strong><\/p><p>Carbon tax is to be imposed on carbon emissions. The subjects of carbon tax are individuals or companies purchasing goods containing carbon and\/or carrying out activities that result in a certain level of carbon emissions within a certain period. Taxpayers who participate in emission trading (under \u201ccap and trade\u201d mechanism) and emission offset can be granted a Carbon Tax reduction and\/or other benefits for the fulfillment of Carbon Tax obligation.<\/p><p>Carbon tax is implemented gradually, starting from 1 April 2022 for coal emissions with a rate of IDR30\/kg CO2e. The first reporting of Carbon emission and its resulting Carbon Tax, if any, should be filed by 30 April 2024 and Carbon Tax, if due, should be paid before filing.<\/p><p>To facilitate the carbon trading (currently for emission offset), the Government of Indonesia launched the Indonesian carbon exchange (IDX Carbon) on 26 September 2023.\u00a0\u00a0<\/p><\/p><\/div>\n                <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Indonesian Tax Guideline Home Insights Detail Indonesia Tax Guideline 1. General Information 1.1 Currency Indonesian Rupiah (IDR) 1.2 Principal business entities &#8211; Individual or Sole proprietorship &#8211; Commanditaire Vennotschap\u00a0(CV or \u201cPersekutuan Komanditer\u201d) &#8211; Civil Partnership (\u201cPersekutuan Perdata\u201d) &#8211; Fellowship Firm (\u201cPersekutuan Firma\u201d) &#8211; Branch or Representative Office of foreign corporation &#8211; Foundation (\u201cYayasan\u201d) &#8211; Cooperative [&hellip;]<\/p>","protected":false},"author":2,"featured_media":0,"parent":26,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-4144","page","type-page","status-publish","hentry"],"acf":[],"rankMath":{"parentDomain":"reandabernardi.com","noFollowDomains":[],"noFollowExcludeDomains":[],"noFollowExternalLinks":false,"featuredImageNotice":"The featured image should be at least 200 by 200 pixels to be picked up by Facebook and 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