英文版 印尼所得税税法 - No.17.2000_incometaxlaw

印尼有关税收法律规章及外汇管制相关知识一、印尼税收体系、制度及主要税赋和税率印尼实行中央和地方两级课税制度，税收立法权和征收权主要集中在中央。

现行的主要税种有：公司所得税、个人所得税、增值税、奢侈品销售税、土地和建筑物税、离境税、印花税、娱乐税、电台与电视税、道路税、机动车税、自行车税、广告税、外国人税和发展税等。

2008年7月17日印尼国会通过了新《所得税法》，个人所得税最高税率从35%降至30%，分为四档，5000万盾以下，税率为5%；5000万盾至2.5亿盾，15%；2.5亿盾至5亿盾，税率25%；5亿盾以上者，税率30%。

企业所得税率，2009年为过渡期税率28%，2010年后降为25%。

印尼对中、小、微型企业还有鼓励措施，减免50%的所得税。

增值税一般情况下，对进口、生产和服务等课征10%的增值税。

印花税是对一些合同及其他文件的签署征收3000或6000印尼盾的象征性税收。

根据2007年印尼《有关所规定的企业或所规定的地区之投资方面所得税收优惠的第1号政府条例》，印尼政府对有限公司和合作社形式的新投资或扩充投资提供所得税优惠。

提供的所得税优惠包括：企业所得税税率为30%（根据新《所得税法》，2010年后为25%），可以在6年之内付清，即每年支付5%；加速偿还和折旧；在分红利时，处资企业所缴纳的所得税税率是10%，或者根据现行的有关避免双重征税协议，采用较低的税率缴税；给予5年以上的亏损补偿期，但最多不超过10年。

以上所得税优惠，由财政部长颁发，并且每年给予评估。

企业除根据印尼政府从1月1日至12月31日财政年度报税外，企业也可使用会计年度报税，企业纳税可通过月度分期付款的方式进行。

企业可自行到税务部门报税，也可以通过税务咨询公司代为报税。

二、经营过程中主要涉及的税种及相关处理目前，在经营工程施工过程中，主要涉及以下几种税：企业所得税；个人所得税；增值税；关税等。

施工、服务咨询、租赁等行业的所税得都涉及到预扣税，由业主方预先从营业额中扣除相应比例的款项作为所得税上交税务局，年终纳税清缴应纳所得税额小于预扣所得税不需再交所得税，多于部分可顺延至次年，年终纳税清缴应纳所得税额大于预扣所得税，对超过部分需继续上交税务局。

东盟十国税收政策英文原文ASEAN Ten Countries' Tax PoliciesThe member countries of the Association of Southeast Asian Nations (ASEAN) have implemented various tax policies to promote economic growth and attract investments. In this article, we will discuss the tax policies of the ten ASEAN countries.1. Indonesia:Indonesia operates under a progressive tax system, where individuals and corporations are subject to different tax rates based on their income levels. The country also offers several tax incentives to encourage investment in priority sectors, such as manufacturing, infrastructure, and technology.2. Malaysia:Malaysia follows a territorial system of taxation, where only income generated within the country is subject to tax. The corporate tax rate is relatively low at 24%, and the government provides incentives to attract foreign direct investment. Additionally, Malaysia has a Goods and Services Tax (GST) at a standard rate of 6%.3. Philippines:The Philippines has a progressive income tax system, with higher income earners subject to higher tax rates. The corporate tax rate is 30%, and there is an additional tax on foreign corporations doing business in the country. The government also offers various tax incentives to promote investments in targeted industries, such as agriculture, tourism, and renewable energy.4. Singapore:Singapore has one of the most favorable tax environments in the world. The corporate tax rate is a flat 17%, and there are no capital gains or dividend taxes. Thecountry has also signed numerous double tax treaties to avoid double taxation. Moreover, Singapore has implemented a Goods and Services Tax (GST) at a standard rate of 7%.5. Thailand:Thailand operates under a progressive tax system for individuals and a flat corporate tax rate of 20%. The government provides tax incentives for investments in certain industries, such as technology, research and development, and environmental protection. Additionally, Thailand has a Value Added Tax (VAT) at a standard rate of 7%.6. Vietnam:Vietnam has a progressive income tax system with different tax rates for individuals based on their income levels. The corporate tax rate is 20%, and there are various tax incentives available, especially for investments in priority sectors like high technology, education, and healthcare. Vietnam also imposes a Value Added Tax (VAT) at a standard rate of 10%.7. Brunei:Brunei has a territorial system of taxation, where only income derived from the country is subject to tax. The corporate tax rate is relatively low at 18.5%, and tax incentives are available for investments in specific sectors, such as oil and gas, petrochemicals, and halal products.8. Cambodia:Cambodia follows a progressive tax system, with a maximum individual income tax rate of 20%. The corporate tax rate is 20%, and there are tax incentives available for investments in priority sectors, such as agriculture, manufacturing, and tourism. Cambodia also imposes a Value Added Tax (VAT) at a standard rate of 10%.9. Laos:Laos has a progressive income tax system, with a maximum individual tax rate of 24%. The corporate tax rate is 24%, and there are tax incentives for investments insectors such as agriculture, mining, and infrastructure development. Additionally, Laos imposes a Value Added Tax (VAT) at a standard rate of 10%.10. Myanmar:Myanmar operates under a progressive tax system, with individuals and corporations subject to different tax rates based on their income levels. The corporate tax rate is 25%, and there are tax incentives available for investments in certain sectors, such as manufacturing, tourism, and agriculture. Myanmar also imposes a Commercial Tax and a Value Added Tax (VAT) at different rates.In conclusion, the ASEAN ten countries have implemented various tax policies to stimulate economic growth and attract investments. These policies range from progressive tax systems to territorial tax systems, with different tax rates and incentives available for individuals and corporations. Understanding these tax policies is crucial for businesses and investors operating in the ASEAN region.。

IndonesiaGENERALAll goods brought into the Customs Territory shall be treated as imported goods on which the import duties are due.Customs Territory means the territory of Indonesia covering the land, waters, and air space over them and specified localities in the exclusive economic zone and the continental shelf in which Indonesian Customs Law applies in full.Customs examination shall be applied for imported goods, in which includes verification of documents and physical inspection. In order to obtain accurate data and to evaluate the lodged Customs Declaration, customs examination shall be carried out upon imported goods through the inspection of the goods and verification of documents. To ensure expeditious flow of goods, the physical inspections shall be done selectively, in a sense that the inspection shall only be focused on imported goods having high risk, such as goods with high import duties, goods that are dangerous to the state and public, and goods imported by "blacklist" importers. In this regard, physical inspection shall only be performed in cases where there are intelligence information, or in such a case when imported goods are selected for examination based on the random sampling automatically determined by computer. The determination will make the goods to be placed under "the green channel" or "the red channel". In case that the goods are classified under "the red channel", they should be physically examined, while if the goods are classified under "the green channel", physical examination would not be required.Geographically, Indonesia is a huge archipelago state, therefore it is impossible to place the customs official along the seashores to ensure that goods incoming to or outgoing from the Customs Territory have fulfilled the prevailing provisions. Therefore, the fulfillment of Customs formalities shall be done at the Customs Service Office. It means that loading or unloading of goods at any place other than the Customs Service Office shall be regarded as violation againts the Customs Law.In this way, the control is easier to be done since the place to meet Customs formalities such as the lodgement of the Customs Declaration or payment of import duties has been clearly limited by designating the Customs Service Office in accordance with the trading needs.However, the fulfillment of Customs formalities at a place other than the Customs Service Office still can be done when certain conditions determined by the Minister of Finance are fulfilled in accordance with trading and economic needs or when such a procedure provides an easier, safer, faster, better and cheaper way to fulfil Customs formalities. Such facilitation is granted on a temporary basis.Lodgement of Customs Declaration for the fulfillment of Customs formalities may be done in writings or through electronic media such as diskettes or intercomputers direct connection.TARIFF AND DUTY RATESDuties and taxes which are applicable to imported goods consist of:1. Import duty, the rate varies according to the kind of goods imported with a range from 0to 170%.2. Value added tax (VAT) with a rate varies from 0 to 10%,3. Sales Tax on Luxurious Goods (STLG) are either 10%, 20%, 35%, 40% or 50% depending onthe kind of goods4. Income Tax (PPh) is 2.5% for a registered importer and 7.5% for an unregistered importer.Assesment of import duties and taxes are based on Cost Insurance Freight (CIF) method.Payment of import duties and taxes mentioned above, shall be done through a foreign exchange bank or via a Customs Service Office during office hours before Customs or import Declaration is submitted. At Tanjung Priok Seaport and Soekarno-Hatta Airport where EDI (Electronic Data Interchange) system is fully implemented, payment of import duties and taxes shall be paid through electronic transfer.For goods classification purposes, since January 1, 1989 Indonesian Customs has implemented a Tariff Schedule which is based on the Harmonized Commodity Description and Coding System (HS). Under the latest revision (HS 1996 version), Indoneisan Tariff Schedule consists of rules of interpretation, 21 sections, 97 chapters, 5,113 subheadings (6-digits code) and 7,214 national tariff lines (9-digits code).Indonesian Customs & Excise acceded to the HS Convention on May 28, 1993.VALUING YOUR PRODUCTSAny person who will import goods may file the tariff classification determining on imported goods prior to the lodgement of the Customs Declaration with form Pre-Entry Classification (PEC) only to the Director General of Customs and Excise (DG). PEC have a binding strength law while the imported good have type and specification to appropriate with the tariff classification determinationBased on the Indonesian Customs Law, the Customs value shall be determined as follows:1. The Customs value of imported goods shall be the transaction value, that is the price actuallypaid or payable for the good when sold or export to the country of importation adjusted inaccordance with the provision of article 8 agreement on Implementation of article VII of theGeneral Agreement on Tariffs and Trade 1994.2. If the Customs value of the imported goods cannot be determined under the transaction valuemethod, then the Customs value shall be the transaction value of identical goods.3. If the Customs value of the imported goods cannot be determined under all mentioned abovemethods, then the Customs value shall be the transaction value of similar goods.4. If the Customs value of the imported goods cannot be determined under all mentioned abovemethods, then the Customs value shall be based on a deductive method5. If the Customs value of the imported goods cannot be determined under all mentioned abovemethods, then the Customs value shall be based on a computed method6. If the Customs value of the imported goods cannot be determined under all mentioned abovemethods, then the Customs value shall be determined by using reasonable means consistentwith the principles and the provisions mentioned under point 1 to 5 above on the basis ofavailable data in the Customs Territory subject to certain limitations.UNIMPOSITION, EXEMPTIONS, RELIEF AND REFUND OF THE IMPORT DUTYImport Duties shall not be imposed on goods brought into the Customs Territory for transit or transhipment. In principle, goods from outside Customs Territory are subject to the Import Duties at the time such good are brought into Customs Territory. Considering that these goods are not intended to be imported for home use, the Import Duties are not imposed.Exemptions of the Import Duty shall be granted for import of:∙goods of foreign countries representatives and their officials who work in Indonesia under reciprocal principles∙goods for international bodies and their officials who work in Indonesia∙goods and materials to be processed, assembled, or installed on other goods destined for export∙scientific books∙goods donated for public worship, charity, social, and cultural purposes∙goods for museum, zoo, and other similar public places∙goods for research and scientific purposes∙goods for the blinds and other disables∙weapons, ammunition, and other military equipment, including spare parts for the national defense and security∙goods and materials used to produce other goods for the national defense and security∙samples of no commercial value∙coffins or other containers containing corpses or ashes of corpses∙removal goods∙goods brought by passengers, crews of means of transport, border crossers, and consignments of a certain Customs value and/or a certain numberExemption or relief of the Import Duty may also be granted for im port of:1. machinery for the establishment and development of industry2. goods and materials for the establishment and development of industry for a specified period oftime3. equipment and substances used to prevent environmental pollution4. seeds and breeding animals for the establishment and development of agricultural industry,animal husbandry, or fishery5. marine products caught by licensed hauling vessels6. goods exported to undergo repair, processing, or testing7. goods re-imported in the same state8. goods which are naturally damaged, decreased in quality, destroyed or decreased in volume orweight occurred between the time of transportation on the Customs Territory and the time ofimport approved for home use9. human therapeutic substances, blood grouping and tissue typing reagents10. goods by the Government for public purposes11. goods for temporary admissionThe provisions on exemptions, relief and refund shall be further regulated by the Minister of Finance. It should be noted that any person who does not comply with the provisions of the exemption and/or relief of the Import Duties by virtue of Indonesian Customs Law, whenever causing loss of the government revenue, shall be subject to an administrative fine of one hundred percent.Refund of the Import Duty may be carried out in a whole or in a part of the duty paid for, interalia:a. excess payment of the Import Duties, for example an excess payment resulted from Customsdetermination of tariff classification, or an excess payment caused by an administrative errorb. excess payment of the Import Duty as a result of the decision of the appeal institutionCLEARING IMPORTSImported goods are not legally entered until the vessel has been arrived in the Customs Territory. Prior to the arrival of the aircraft or vessel, the shipping agent should submit a Notice of Estimated Time of Arrival to Customs. Upon the arrival of the vessels, the master or the agent is obliged to lodge a General Declaration in the form of a Manifest covering all cargoes and supplies on board to the Customs Service Office, not later than 24 hours after the arrival.Imported goods are allowed , commencing from the date of unloading. If the goods are not yet released within a period of more 30 (thirty) days as of the date their storage in the temporary storag e, they will be regarded as unclaimed goods. If the unclaimed goods are not yet released within a period of more than 60 days, Customs is empowered to sell such goods by auction.The proceeds of the auction are used to cover import duties, taxes and accrued charges. The balance of the process of the auction shall become state property if it is not taken by the owner within the period of 90 (ninety) days as the date of notification letter. If it is not claimed by them, the balance will be appropriated for the state revenue.Goods may be declared by the importer, or the customs broker on his behalf. In order to obtain release of imported goods for home use, the declarant must perform as follows:1. carry out the import declaration and pay import duty and taxes at the bank or customs office2. submit import declaration, the security and other supporting documents to Customs.3. submit complementary customs documents and securityDeclaration must be made on an import declaration forms called "Declaration of Importation of Goods" ( PIB ) in which several important information submitted by declarant, such as name & address of exporter; name, address & status of importer; name & address of declarant; name of the vessel; description of goods; value of the goods; etc.In four main ports (Tanjung Priok I, II, III and Soekarno-Hatta I-II), the declaration should be submitted and processed electronically through the EDI (Electronic Data Interchange) system, while in the other ports it may be done manually or in diskettes media.By the maximum of 4 (four) hours, importers shall get decision from customs of the PIB which has been submitted, whether the PIB is rejected or received and determining the clearance channel. Customs should give the argument of rejection in the Rejection Note.Physical inspection or examination will be conducted by Customs at the port of destination in Indonesia, and as mentioned above, will only be performed based on a very selective basis (through determination of red or green channels). With regard to physical inspection, it shall be carried out in the following cases:∙there are intelligence information determined by computer∙temporary admission goods∙re-imported goodsTo facilitate physical inspection, Customs Service office at Tanjung Priok Jakarta and Tanjung Perak Surabaya use the Hi Co Scan X-Ray Container. Customs officials can decide if physical inspection is needed or not by translating the Scanner image of that such apparatus.Imported goods may only be released from the Customs area after the Customs formalities have been fulfilled and the approval from the Customs official has been obtained.In case of a tariff misclassification or miscalculation on import declaration occurred, the goods can still be released though the shortage of import duties and taxes due on such importation as a result of such mistakes is not paid yet. This is on the condition that such a shortage has to be paid within 30 (thirty) days from the date of the letter of payment shortage declaration of import duties from the date of Reassessment Note issued on such an import declaration.CLEARING EXPORTThe document for export is called Declaration of Exportation of Goods (PEB). The exporter or Customs broker on his behalf, must submit export declaration and they are responsible for the accuracy of the particulars given in the declaration and the completeness of its supporting documents.Declaration of Exportation of Goods (PEB) shall not be required by Customs for certain exports activities, for example goods taken out by passengers and crew of means of transport, border crossers, vehicles which are using international document (ATA Carnet, TRIPTIEK, CPD Carnet) consignments by PT Pos Indonesia which are using Declaration En Douane (CN 23).Basically, for export there should be only documentary examination carried out by Customs. Physical examination will be performed by Customs only in the very special circumstances, as the following cases :1. Customs fraud2. Temporary exportation/importation3. Fraud in VAT (Value Added Tax) and Sales Tax on Luxurious Goods (STLG)4. Exportation of goods which are subject to Export Tax (PE)5. Exportation of goods which are using drawback system facilities (BAPEKSTA facility)Cases arising from condition 4 above are inspected by a government appointed surveyor.Customs examination shall be performed at the Customs area, at the exporter’s premises or other location used to store export goods. Surveyor examination shall be performed at any place beyond customs area which is determined by exporter.GOODS WITH PROHIBITIONS, CONTROLS, AND RESTRICTIONSGoods which are prohibited and restricted from being imported or exported to or from Indonesian territory without the approval of respective authorities :1. Hazardous articles and substances such as narcotics and dangerous drugs, flammable,poisons, oxidators, radioactives etc.;2. Explosive goods/materials; all types and sizes of fireworks;3. Fire-arms and parts thereof and its ammunitions; airgun; spring-gun or gas-operated-gun;4. Imitation of firearms;light or signal/alarm pistols including parts thereof;5. Books and certain printed materials (such as books, magazines, leaflets, brochures,newspapers written in Chinese characters and languages; all kind of printed materials inIndonesian language/dialects);6. Audio/video records in any medias; transceiver equipment; cordless telephone ortelecommunication equipment; color photocopy machine and parts thereof;7. Certain plant species are prohibited for import, such as quinine, orchids; endangered species ortheir by-products; certain kind of fish are prohibited to export, such as Sidat breed (Anguila sp.) , Panacidae shrimp (Panasidae sp) etc.8. Unregistered food & beverages; ready made medicines produced abroad;9. Products of certain goods which are prohibited for export, such as product rubber lumps,unprocessed hides and raw skin of cow; rattan & rattan core etc.;10. Pesticides such as DDT and penrachlorophenol and its salts11. Dangerous waste, such as scraps & corrosive iron or steel;12. Goods of cultural, archaelogical and or historical value;13. Other fauna - flora under CITES14. Ozone depleting substance and goods containing ozone depleting substance such as freon forair conditioner or refrigerator with a chemical structure CFC-11, CFC-12 and CFC-13.15. Certain amount of Rupiah in cashTEMPORARY ADMISSIONThe objective of applying importation is to provide a facility for importation of goods for specific purpose, for temporary use and at the time of importation, it is obvious that the goods will be exported.Based on Indonesian Customs Law, there are two categories of temporary importation. The first one is temporary importation in which exemption of import duties is given, while the second is temporary importation in which the relief of import duties payment is given.The first category consist of :Goods for display/exhibition;1. Goods to be used for seminars and the like; goods to be used for public entertainment purposesetc.2. Goods to be used for public entertainment purposes3. Goods to be used by experts, for research, educational, religious, and cultural purposes, and formaking film/movies4. Container used to transport goods repeatedly5. Samples, models or molds6. Articles to be used for games7. Vehicles or means of transport used for tourists’ own purposes8. Articles to be used for oil drilling operation9. Articles to be repaired, reconditioned, modified, tested or maintained10. Live animals for publics entertainment, training, breed or the like.In the second category of temporary importation are :∙imports of articles to be used in working projects not including the types of goods that the exemption is given, and∙imports of articles to be used for production purposes or domestic transportation.The security with the amount of duties and taxes due has to be deposited for temporary import of which the exemption of import duties is given at the time of entry. For temporary importation, having relief of payment of import duties, they have to pay 2% of import duties and taxes each month for the period of its use.Any person who does not re-export the temporarily admitted goods within a specified period permitted shall be subject to pay import duties and taxes on their importation and an additional administrative fine of 100% of import duties and taxes due.OBTAINING REFUNDS/ DRAWBACKS ON YOUR DUTY PAYMENTDrawback facility is only granted for the producer-exporters that use imported supporting materials needed for the production of export products. To access this facility prior to importation, theproducer-exporters should file an application for exemption of import duties to the Board of Export Facilitation and Financial Data Processing of the Ministry of Finance (BAPEKSTA-KEUANGAN).The application should be accompanied by a statement ensuring that there is a correlatio n between the imported supporting materials and the products for export. If the application is approved, then the producer-exporters should submit a bank security or surety bond and a five year record of detailed accounts and notes of exemptions of import duties.The import duties of the bank guaranty which have already been paid or placed at the time of importation by the producer-exporters will be refunded or returned if they are able to prove that the product, in which imported supporting materials embodied, has already been exported.LICENSES/ BONDED WAREHOUSESBased on Indonesian Customs Law, a bonded storage means an area, a place, or a building, a place or an area that meets certain requirements used to store, to process, to display, and/or to pro vide for sale, goods for which the import duties are deffered in which under specified conditions may be designated :1. to store goods that will be imported for home use or for re-export;2. to store and/or process goods prior to export or to import of goods for home use;3. to store or display goods; or4. to store, provide for sale and sell imported goods to particular people.The main purpose of the establishment of the Bonded Storage is to facilitate business community with an opportunity to defer payment of the import duties, while at the same time they can keep, store, exhibit, sell, pack, re-pack, and/or process goods originating from outside the Customs Territory without prior being charged with the import duty. It also aimed to ensure the expeditious flow of goods on exportation and importation as well as to increase of domestic production in the framework of promoting development and growth of national economy.With the approval from the Customs Official, goods may be released from the Bonded Storage to be imported for home use, or to be further processed, or to be exported before or after processing, or to be transported to another Bonded Storage or Temporary Storage.Released of goods for home use shall be subject to the Import Duty on the basis of the effective tariff at the time of importation for home use and on the basis of Customs value at the time the goods are brought into the Bonded Storage.CLEARANCE FOR PASSENGERPassengers including air/ship crew members entering Indonesian Customs Territory have to submit Customs Declarations provides by Customs Service Office in the port of entry. Our Customs entry point implements the dual channel system for passenger clearance, that is the "red channel" and the "green channel". Declarations to be submit ted shall contain description of passenger’s good carried upon.Within the meaning of passenger’s goods are :1. Goods carried in a single journey; and2. Goods or baggage arriving within 3 months after the passenger’s arrival (un-accompaniedbaggage).Passe nger’s goods can be categorized into :1. Passenger’s goods which are exempted from customs duties and other import duties/taxesconsist of :Personal effects normally needed during their trip or purchased abroad such as clothes, shoes, wrist-watch oro bags at a value not exceeding FOB US$ 250.00 per passenger or a maximum FOB US $ 1.000,00 per family and US $ 50.00 per air/ship crew member.o Cigarettes not exceeding 200 rolls or 50 rolls of cigars or 100 grams of sliced tobacco, and alcoholic beverages not exceeding one litre per adult person.o Cameras, video cameras, radios or portable radio tape recorders, binoculars and sport equipment in reasonable amounts needed by foreign tourists during their stay inIndonesia.Passengers which are carrying the above mentioned items may clear Customs through the"green channel".In this channel, there will be no Customs inspection, but Customs may also select passengers from this channel for examination.2. Passenger’s goods which are subject to customs duties and othe r import duties/taxes.Goods shall be subject to Custom Duties and other import duties/taxes if its value exceeds the amount as specified in point no. 1 above. Passengers of this category shall follow the "redchannel" for Customs clearance purposes.In order to maintain the stability of Rupiah bank notes and supervising the circulation of money, bringing out or into the territory of Republic of Indonesia is drew up as follows:∙Bringing a total of not more than Rp 5,000,000 in free∙Bringing more than Rp 5,000,000 should carry out the Rupiah bank note Declaration stated by Bank Indonesia∙Bringing more than Rp 10,000,000 should have the letter of permission from Bank IndonesiaWithout the prior approval of the authorized institutions, the following items are prohibited for importation into Indonesian Territory : narcotics, fire-arms/air-guns/spring guns, ammunition, light-signal pistols, explosive materials, transceivers, cordless telephones, colour photocopy machines, pornographic goods/publications, printed matters using Chinese characters and Chinese medicines etc. Its also should be noted that audio or video materials recorded in any media should be censored by the appropriate authorities prior to being imported.HIGHLIGHTS OF SPECIFIC FACILITESPre-NotificationImporters may submit Import Declaration (PIB) prior to the arrival of the means of transport enclosed with a copy of facsimile of AWB and/or House AWB (HAWB). B/L and/or House B/L (HB/L) of imported goods legalized by the carrier. The service of PIB may be performed according to the provision on clearance of imported goods.Rush-HandlingImporters/customs brokers may release certain imported goods by using complementary customs documents along with the security to obtain rush-handling facility.Clearance of imported goods using rush-handling facility may only be carried out for:a. Organ of human body, i.e. kidney, eye(s), blood;b. Corpses and ashes of corpses;c. Goods which may damage the environment, i.e. goods containing radiationd. Live animal;e. Live plant;f. Time-sensitive newspapers, magazines;g. Documents handled by courier service;h. Other goods, because of its nature, shall be cleared using rush-handling facility. The goodsshall be approved by the Director-General of Customs and Excise.Importers/customs brokers shall submit definitive PIB (Pemberitahuan Import Barang = Import Declaration), according to the procedures in order to get determination of green channel without issuing SPPB (Surat Pemberitahuan Pengeluaran Barang = Notification of Release of Goods), 7 (seven) workingdays at the latest since the date of clearance of the imported goods to enable them to withdraw the security. In case this obligation cannot be fulfilled, the security may be cleared and rush-handling facility for the importers/customs brokers shall be terminated.Clearance of Imported Goods Using Deferred Payment FacilityClearance of imported goods using deferred payment facility of import duty, excise and taxes may be carried out for the following goods:a. Imported by importers using periodic payment facility;b. Of urgent development project;c. Of emergency prevention, i.e. natural disaster;d. Which will be granted exemption of import duty and/or taxes before its decision has been issuedFor the necessity of the clearance of imported goods, importers/customs brokers shall use PIB along with the security or complementary customs documents.Importers/customs brokers shall submit definitive PIB, according to the procedures in order to get determination of green channel without issuing SPPB, on the due date of determination at the latest.Unloading and Storage of Imported Goods in Places other than in Customs Area and Temporary Storage (TPS)Unloading and storage of imported goods in places other than in Customs Area and TPS may be conducted after obtaining approval from Head of Customs Service Office.Physical Inspection of Imported Goods in the Importer PremisesPhysical inspection of imported goods in the importer premises may be performed provided that the importer has received approval to store the imported goods in such places.Pre-inspection and Sampling for Making PIBPre-inspection and sampling for making PIB may be performed if the importer finds difficulties in determining classification and/or assessing customs value as a basis for assessment of import duty, excise and taxes. The difficulties may arise from the unclear explanation and/or details of customs value and/or quality of goods in the complementary customs documents.In order to get approval for pre-inspection and sampling, the importers may file a written request to Head of Customs Service Office.Periodic PaymentHead of Customs Service Office may grant periodic payment facility to the importers by way of deferring payment of import duty, excise and taxes of imported goods in a certain period of time. The importer shall。

印度尼西亚税收指南2024
印度尼西亚税收指南2024
2024年的印度尼西亚税收是一个值得赞赏的例子，因为它提供了一
个全新的个人所得税的财税政策。

印尼的政府认识到，促进可持续的经济
增长及改善其国民的生活，提高税收的效率是所以不可或缺的一环。

印度尼西亚的个人所得税系统分为旧制和新制，旧制以月度支付为主，而新制则采取比例制，前者为4%-30%，后者为5%-30%。

新制还增加了家
庭所得税和财产税，它们能更有效地收取税收，从而为国家财经创造更多
收入。

此外，印度尼西亚政府还实施了一些其他的税收政策，以促进投资环
境的发展。

其中包括减税支出，以及增加投资者资格等。

通过这样的税收
政策，印度尼西亚政府不仅可以节省财政支出的开支，而且还可以收集到
更多的税收，从而促进国家的发展与繁荣。

此外，印度尼西亚政府还开发了一个电子政务系统，通过它可以更轻
松地查看其税收状况，以及纳税人的基本信息，从而降低办税的难度。

总之，印度尼西亚2024年的税收政策是一个值得称赞的例子，它展
示出政府在税收领域的努力。

在未来，印尼政府还将不断完善其税收政策，以促进税收收入的增加，提高社会发展水平。

我国29个税种的英文名称value added tax 增值税business tax 营业税consumption tax 消费税enterprise income tax 企业所得税customs tax 关税individual income tax 个人所得税resource tax 资源税urban and township land use tax 城镇土地使用税city maintenance and construction tax 城市维护扩建税farmland occupation tax 耕地占用税land appreciation tax 土地增值税stamp tax 印花税vehicle acquisition tax 车辆购置税deed tax 契税fuel tax 燃油税security transaction tax 证券交易税social security tax 社会保障税house property tax 房产税slaughter tax 屠宰税urban real estate tax 城市房地产税inheritance tax 遗产税banquet tax 筵席税vehicle and vessel usage tax 车船使用税vehicle and vessel license plate tax 车船使用牌照税vessel tonnage tax 船舶吨税agriculture tax 农业税animal husbandry tax 牧业税income tax on foreign enterprises and enterprises with foreign investment 外商投资及外国企业所得税fixed assets investment orientation regulation tax 固定资产投资方向调节税。

印尼个人所得税算法
个人所得税算法
年总收入（包括月工资+加班+补贴等） --> A
保险公司支付部分 --> B
保险个人支付部分 --> C
个人所得税算法：小孩个数N <=3
应税金额： XX
(A+B)*12 – 24,300,000
– (IF 已结婚 THEN 2,025,000 ELSE 0 END)
– (IF 有小孩THEN (2,025,00*N) ELSE 0 END)
– (IF (A+B+C)*12*5%>6,000,000 THEN 6,000,000 ELSE (A+B+C)*12*5% END)
XX<50,000,000
月度应交税额XX*5%
XX>50,000,000 and < 250,000,000
月度应交税额50,000,000*5%+( XX - 50,000,000)*15%
XX>50,000,000 and < 500,000,000
月度应交税额50,000,000*5%+200,000,000*15%+( XX - 250,000,000)*25%
XX>500,000,000
月度应交税额50,000,000*5%+200,000,000*15%+250,000,000*25%+( XX - 500,000,000)*30% 所得出结果再除以12就是当月应交税额。

如果新员工，按实际入职月份计算，不可再乘以12个月。

但如果员工离职，应再重新计算，可能会多扣除，可在报税时扣除。

CONSOLIDATION OF LAW OF THE REPUBLIC OF INDONESIANUMBER 6 OF 1983CONCERNINGGENERAL PROVISIONS AND TAX PROCEDURESAS LASTLY AMENDED BY LAW NUMBER 16 OF 2000CHAPTER IGENERAL PROVISIONSArticle 1For the purpose of this law, the meaning of:1. Taxpayer is any individual or entity who or which, pursuant to the provisions in the tax law, is required tofulfill tax obligations, including withholding agent of certain taxes.2. Entity is a group of people and or capital that forms a unity that either conducts business or not, includingcorporation, limited partnership, state or local-owned enterprise in whatever name and form, firma, kongsi, cooperative, pension fund, partnership, association, foundation, public organization, social and political organization, or any similar organization, institution, permanent establishment, and any other form of entity.3. Firm is an individual or entity in whatever form which in the course of business or work produces product,imports product, exports product, conducts trade, utilizes intangible goods from outside the Customs Area, renders services, or utilizes services from outside the Customs Area.4. Taxable Person for Value Added Tax (VAT) purposes is a firm referred to in point 3 (three) supplyingTaxable Goods and or rendering Taxable Services as stipulated on the VAT Law of 1984 and its amendment except for Small-sized firm the definition of which is set by a decree of the Minister of Finance, who does not elect to be confirmed as Taxable Person for VAT Purposes.5. Taxpayer Identity Number is a number issued to a Taxpayer as means of taxation administration which isused as a personal identity or Taxpayer identity in conducting his taxation rights and obligations.6. Taxable Period is equal to one calendar month or any other period that does not exceed 3 (three) calendarmonths as stipulated by a decree of the Minister of Finance.7. Taxable Year is a calendar year unless a Taxpayer adopts an accounting year, which is different from thecalendar year.8. Fraction of a Taxable Year is part of one Taxable Year period.9. Tax payable is tax, which must be paid at a time, within a Taxable Period, a Taxable Year, or a Fraction of aTaxable Year in accordance with the provisions of the tax laws.10. Tax Return is a document used by a Taxpayer to report the calculation and or payment of taxes, taxableobject and or non-taxable object and or assets and obligations pursuant to the provisions of tax laws.11. Periodic Tax Return is a Tax Return for a particular Taxable Period.12. Annual Tax Return is a Tax Return for a particular Taxable Year or Fraction of a Taxable Year.13. Tax Payment Slip is a document used by a Taxpayer to pay or remit tax payable to the State Treasurythrough post office and or state-owned bank or local-owned bank or such other place of payment as may be stipulated by a decree of the Minister of Finance.14. Notice of Tax Assessment is a notice of assessment, which can be Notice of Tax UnderpaymentAssessment, Notice of an Additional Tax Underpayment Assessment, Notice of Tax Overpayment Assessment, or Notice of Nil Tax Assessment.15. Notice of Tax Underpayment Assessment is a notice of tax assessment that specifies a principle amount oftax payable, amount of tax credit, a principle amount of underpayment tax payable, amount of administrative penalties, and total of tax indebtedness.16. Notice of an Additional Tax Underpayment Assessment is a notice of tax assessment that specifies anadditional amount of tax payable over previously issued tax assessment.17. Notice of Tax Overpayment Assessment is a notice of tax assessment that specifies an amount of taxoverpayment as a result of higher taxes credit than the tax payable or which should not have been payable.18. Notice of Nil Tax Assessment is a notice of tax assessment that specifies the principle amount of taxpayable is as much as the amount of tax credit or there is no tax payable and no tax credit.19. Notice of Tax Collection is a notice for the imposition and collection of tax and or administrative penalties inthe form of interest and or fines.20. Coerce Warrant is an order to pay tax payable and tax collection expenses.21. Tax Credit for VAT Purposes is creditable Input Taxes minus pre-audit refund of overpayment creditableVAT or minus compensated VAT, which may be deducted from the tax payable.22. Tax Credit for Income Tax purposes is Income Tax paid by the Taxpayer himself plus the principle amountof tax payable as a result of unpaid or under paid Income Tax for effective year as specified in the Notice of Tax Collection plus any Income Tax withheld or collected, plus any tax on income paid or payable abroad, minus pre-audit refund of tax overpayment, which may be deducted from the tax payable.23. Independent personal services are services performed by an individual having special expertise in order toearn income without any employment relationship.24. Audit is a series of activities to find, collect, and process data and or other information in order to assess taxcompliance and other objectives may necessary for complying with the provisions of the tax laws.25. Tax Bearer is an individual or entity responsible for tax payment, including a representative who exercisesthe rights and fulfils the obligations of a Taxpayer pursuant to the provisions of the tax laws.26. Bookkeeping is a process of orderly recording of financial data and information including assets, liabilities,equity, income and expenses, and acquisition cost and sales of goods or services resulting a financial report in the form of a balance sheet and profit and loss statement at the end of each Taxable Year.27. Verification is a series of actions undertaken to evaluate completeness of information and attachment of aTax Return, as well as the writing and calculation accuracy.28. Investigation on tax crime is a series of activities conducted by Tax Investigator to find and collect evidencein order to uncover a criminal offence in the field of taxation and to find the suspect.29. Notice of Tax Correction is a notice for correcting errors in writing, calculation, and or errors in theapplication of particular provisions of the tax laws found in a notice of tax assessment, Notice of Tax Collection, Decision on Objection, Decision on Deduction or Annulment of Administrative Penalties, Decision on Deduction or Cancellation of Inaccurate Tax Assessment, or Decision on Pre-audit Refund of Tax Overpayment.30. Decision on Objection is a decision on an objection requested by Taxpayer in respect of a notice of taxassessment or withholding by a third party.31. Decision on Appeal is a decision of a tax court on an appeal against Decision on Objection as requested bya Taxpayer.32. Decision on Pre-audit Refund of Tax Overpayment is a notice used to determine the amount of a pre-auditrefund for particular Taxpayers.Elucidation of Article 1Sufficiently clearCHAPTER IITAXPAYER IDENTIFICATION NUMBER,CONFIRMATION OF TAXABLE PERSON FOR VAT PURPOSES,TAX RETURN, AND TAX PAYMENT PROCEDURESArticle 2(1) Every Taxpayer shall be obliged to register at the office of the Directorate General of Taxes in the districtwhere the Taxpayer resides or domiciles and deserves a Taxpayer Identification Number.(2) Every Taxpayer as a firm which is taxable under the VAT Law of 1984 and its amendments shall be obligedto report its business activities to the office of the Directorate General of Taxes in the district where the Taxpayer resides or domiciles and where the business activity is carried out, to be confirmed as a Taxable Person for VAT Purposes.(3) The Director General of Taxes may determine:a. an office for registration and or for reporting a business activity other than those referred to in paragraph(1) and (2),b. for specific individual Taxpayers, a place of registration at the office of the Directorate General of Taxeswhose jurisdiction covering the location where the business is carried out, in addition to the registration obligation to the tax office referred to in paragraph (1).(4) The Director General of Taxes may issue a Taxpayer Identification Number and or to confirm a firm as aTaxable Person for VAT Purposes ex-officio in case a Taxpayer or Taxable Person for VAT Purposes does not fulfill the obligations referred to in paragraph (1) and or paragraph (2).(5) A period for registration and reporting and the procedures for registration and confirmation, referred to inparagraph (1), (2), (3), and (4), including the termination of Taxpayers Identification Number and or the annulment of Confirmation of Taxable Person for VAT Purposes is governed by a decree of Director General of Taxes.Elucidation of Article 2Paragraph (1)Under the “self-assessment” system, every Taxpayer shall register by himself to the office of the Directorate General of Taxes to obtain a Taxpayer Identification Number.The obligation to register is also applied for a married woman who is taxed individually and separately because she lives apart from her husband pursuant to a court order or the couple wish for the separation of income and wealth.A Taxpayer Identification Number is an administrative instrument for identifying a Taxpayer; therefore toeach Taxpayer shall only be issued single Identification Number. In addition, the Taxpayer Identification Number is also used to ensure orderliness of tax payment and of the tax administration supervision. A Taxpayer must declare his Taxpayer Identification Number related to tax documents. In case a Taxpayer fails to register and obtain a Taxpayer Identification Number he shall be subject to penalties in accordance with the tax law and regulations.Paragraph (2)Every Taxpayer qualified as Taxable Person according to the Value Added Tax (VAT) Law of 1984 and its amendment, must report his business activities to be confirmed as a Taxable Person for VAT Purposes.Individual firm must report his business activities at the office of Directorate General of Taxes whose jurisdiction includes the Taxpayer’s residence and the location where the Taxpayer’s business activity is carried on. Whereas, an entity firm shall report its business activities at the office of the Directorate General of Taxes whose jurisdiction includes the domicile of the firm and the location where the activity of the business is carried on.In case an individual or an entity whose business activities is located in several jurisdiction, he is obliged to report his activities to be confirmed as a Taxable Person for VAT Purposes not only at the tax office whose jurisdiction covers the Taxpayer’s residence or domicile but also at the tax office whose jurisdiction covers the location where the Taxpayer’s business activities is carried on.The confirmation as a Taxable Person for VAT Purposes is useful not only for recognizing the correct identification of the Taxpayer but also for fulfilling rights and obligations for Value Added Tax and Sales Tax on Luxury Goods as well as in the supervision of tax administration.A firm, which qualified as a Taxable Person for VAT Purposes but fails to report his business activities forconfirmation as a Taxable Person for VAT Purposes shall be subject to penalties in accordance with the tax laws.Paragraph (3)For certain Taxpayers and Taxable Person for VAT Purposes, the Director General of Taxes may stipulate offices of the Directorate General of Taxes other than those referred to in paragraphs (1) and (2) as the place for reporting and obtaining a Taxpayer Identification Number and or confirmation as a Taxable Person for VAT Purposes.In addition, for a certain individual firm Taxpayer, i.e. an individual Taxpayer whose business spread in several location such as an electronics retailer whose stores located in several shopping centers, he is obliged to report his business activities not only at the office of the Directorate General of Taxes whose jurisdiction includes the location where the business activities are conducted but also at the office of the Directorate General of Taxes whose jurisdiction includes the location where the Taxpayer is resided. Paragraph (4)In case a Taxpayer or Taxable Person for VAT Purposes fails to register and or report his business activities, he may be assigned a Taxpayer Identification Number and or confirmed as a Taxable Person for VAT Purposes by the Director General of Taxes ex-officio. The authority may be exercised if the Director General of Taxes possesses or obtains information indicating the individual or the entity in question is qualifying for Taxpayer Identification Number or the firm is qualifying to be confirmed as a Taxable Person for VAT Purposes.Paragraph (5)The obligation to register to obtain a Taxpayer Identification Number and to report a business to be confirmed as a Taxable Person for VAT Purposes is subject to time limit since this is related to the date of the taxes payable and the obligation to impose tax payable. Application for revoking a Taxpayer Identification Number and or to annulling the confirmation of Taxable Person for VAT Purposes shall be concluded within 12 (twelve) months since the date of submission of a complete application.A regulation concerning the due date for registration and for reporting, the procedures for issuing or revokinga Taxpayer Identification Number and the confirmation as and annulment of a Taxable Person for VATPurposes, shall be stipulated by a decree of the Director General of Taxes.Article 3(1) Every Taxpayer shall be obliged to complete its Tax Return in Indonesia Language, Latin alphabet, Arabicnumerals, and Rupiah currency, and to sign and file it to the district tax office where the Taxpayer registers or confirms.(1a) A Taxpayer which has obtained a permission from the Minister of Finance to use foreign language and non-Rupiah currency in its Tax Return, shall file its Tax Return in Indonesia Language and the currency other than Rupiah as permitted, as regulated by a decree of the Minister of Finance.(2) A Taxpayer referred to in paragraph (1) and paragraph (1a) shall obtain a Tax Return form by himself, atthe locations as specified by the Director General of Taxes.(3) Due date for filing a Tax Return shall be:a. For a Periodic Tax Return, is 20 (twenty) days after the end of a Taxable Period;b. For an Annual Tax Return, is 3 (three) months after the end of the Taxable Year.(4) On the request of a Taxpayer, the Director General of Taxes may extend the period for filing an Annual TaxReturn referred to in paragraph (3) subparagraph b for no longer than 6 (six) months.(5) The request referred to in paragraph (4) shall be in writing accompanied by a statement estimating theamount of tax payable for a Taxable Year and proof of settlement of the tax payable.(5a) In case of failure to file any Tax Return on the due date referred to in paragraph (3) or in case of the Annual Tax Return having extended filing period on the due date referred to in paragraph (4), Letter of Reprimand shall be issued.(6) The form and content of the Tax Return and the required information and or documents attachment shallbe stipulated by a decree of the Minister of Finance.(7) A Tax Return shall be considered not filed if it is not signed referred to in paragraph (1), or not fullyaccompanied by the information and or documents referred to in paragraph (6).(8) Certain Income Tax of Taxpayers as stipulated by a decree of the Minister of Finance may be exemptedfrom the obligation referred to in paragraph (1).Elucidation of Article 3Paragraph (1)For a Taxpayer for income tax purposes, a Tax Return is functioning as an instrument for reporting and accountability for the calculation of tax payable and for specifying:- payment of tax by the Taxpayer himself and or through withholding by another party in a Taxable Year or a Fraction of Taxable Year;- income that is taxable object and or non-taxable object;- assets and liabilities;- payment by withholding agent on withholding of tax from other individuals or entities in a Taxable Period, as stipulated by the applied tax laws.For a Taxable Person for VAT Purposes, a Tax Return is functioning as an instrument for reporting and justifying for the calculation of Value Added Tax and Sales Tax on Luxury Goods actually payable and for specifying:- crediting of Input Tax against Output Tax;- paying by the Taxable Person for VAT Purposes itself and or withheld by another party in a Taxable Period, as prescribed by the applied tax law regulation;- for a Withholding Agent, a Tax Return is functioning as an instrument for reporting and justifying for the tax,which has been withheld, and remitted.Completing a Tax Return means completing a Tax Return correctly, truthfully, and completely in accordance with prescribed manuals based on the provisions in the applied tax law and regulation.Completing a Tax Return incorrectly which resulting in underpayment of tax will be subject to penalties in accordance with the tax laws.Paragraph (1a)Sufficiently clear.Paragraph (2)For the purpose of servicing and facilitating Taxpayers, Tax Return forms are made available at the offices of the Directorate General of Taxes, and in other places, which are readily accessible to Taxpayers as stipulated by the Director General of Taxes.Paragraph (3)This paragraph prescribes the due date for filing a Tax Return, which are considered adequate for a Taxpayer to make all preparations necessary connected with tax payment and closing his bookkeeping.Certain Taxpayers as stipulated by a decree of the Minister of Finance are permitted to file one Periodic Tax Return for several Taxable Periods.Paragraph (4)If a Taxpayer, whether an individual or an entity, cannot prepare or complete an annual financial report or a balance sheet and an income statement within the time limit prescribed in paragraph (3) subparagraph b due to the scale of business activities and technical problems in completing the foregoing reports or so that he has difficulties to comply it within the time limit and he needs to extend the due date the Taxpayer may request an extension of the due date for filing an Annual Income Tax Return. The due date for filing an Annual Income Tax Return can be extended for no more than 6 (six) months.Paragraph (5)To prevent tax avoidance and or extension of the due date for payment of tax payable within a Taxable Year which is payable before the due date for filing an Annual Tax Return, it is necessary to enact a requirement resulting an administrative penalties in the form of interest for Taxpayer wishing to extend the due date for filing an Annual Income Tax Return.For the requirement, the Taxpayer has to submit a written statement based on the tentative calculation estimating the tax payable for a Taxable Year, as an attachment of the request for the extension the due date for filing the Annual Income Tax Return.Paragraph (5a)In order to build up the character of Taxpayer, for a Taxpayer who fails to file a Tax Return on or before the due date, a Letter of Reprimand shall be issued.Paragraph (6)Considering the functions of a Tax Return as an instrument for every Taxpayer to report and justify for the calculation of his tax payable and the payment thereof, in order to standardize and simplify the completion and the administration, the form and contents of a Tax Return shall be stipulated by a decree of the Minister of Finance.An Annual Income Tax Return at least should contain the amount of turnover, gross income, Taxable Income, tax payable, tax credits, and the amount of tax underpayment or overpayment, as well as assets and liabilities other than those used by business activities or independent personal services for individual Taxpayers.Taxpayers who is required to maintain bookkeeping shall also be obliged to attach financial statement in the form of balance sheet and income statement, as well as other information required to calculate the amount of Taxable Income.A Periodic Value Added Tax Return at least should includes the amount of the Tax Base, Output Tax,creditable Input Tax, and the amount of tax underpayment or overpayment.Certain information and documents, among other things, power of attorney, declaration for separation of wealth and income between married couple, imports or exports document, and Tax Remittance Slips must be attached to the Tax Return.Paragraph (7)A signed Tax Return and its attachments constitute a single document that ensures the validity of the TaxReturn. Therefore, if a Tax Return is filed without accompanied by a complete set of the required attachments, the Return will be deemed not filed.Paragraph (8)In principle, every Income Tax Taxpayer is obliged to file a Tax Return. For the efficiency or other considerations reasons, the Minister of Finance may exempt certain Income Tax Taxpayer from the obligation to file a Tax Return; for instance, an individual Taxpayer who receives or accrues income less than the personal exemptions, yet due to certain matters of interest is obliged to obtain Taxpayer Identification Number.Article 4(1) Taxpayers shall fill out, file, and sign a Tax Return correctly, completely, and clearly.(2) In case a Taxpayer is an entity, the Tax Return must be signed by any member of the management or boardof directors.(3) In case a Tax Return is completed and signed by other than the Taxpayer, a power of attorney must beattached.(4) The Annual Income Tax Return of Taxpayers which are obliged to maintain bookkeeping must beaccompanied by financial statements in the form of balance sheet and income statement as well as other information required to calculate the amount of Taxable Income.(5) Procedure and administration of Tax Return are regulated under a decree of the Minister of Finance. Elucidation of Article 4Paragraph (1)Sufficiently clear.Paragraph (2)Sufficiently clear.Paragraph (3)Sufficiently clear.Paragraph (4)Sufficiently clear.Paragraph (5)The procedures of receiving and administering Tax Return include, among others, examination of completeness, issuance of a receipt, classification of overpayment, underpayment, or nil Tax Returns, recording procedure and the follow-up process, stipulated by a decree of the Minister of Finance.Article 5In certain cases, Director General of Taxes may appoint a place for filing Tax Return other than place referred to in paragraph (1) of Article 3.Elucidation of Article 5Sufficiently clearArticle 6(1) A Tax Return filed directly by a Taxpayer at the office of the Directorate General of Taxes shall be stampedwith the date of receipt by an official designated for that purpose; while for an Annual Tax Return directly filed, an Annual Tax Return filing receipt shall be given.(2) The filing of a Tax Return may be sent through registered mail of the post office or by such other means asregulated by a decree of the Director General of Taxes.(3) The registered mail proof and date of dispatch of a Tax Return filed referred to in paragraph (2) as long asthe Tax Return has been completed shall be considered as Annual Tax Return filing receipt and date of receipt.Elucidation of Article 6Paragraph (1)Sufficiently clear.Paragraph (2)In order to improve services to Taxpayers, and in line with the advancement of information technology, alternative methods to enable Taxpayers to fulfill the obligation of filing Tax Returns other than by registered mail through the post office may be introduced. Such other methods shall be stipulated by a decree of the Director General of Taxes.Paragraph (3)The registered mail proof and date dispatch of a Tax Return filed through post office is deemed a receipt, provided that the Return concerned is complete, namely, in compliance with the requirements as stipulated in paragraphs (1), (1a), and (6) of Article 3.Article 7(1) In case a Tax Return is not filed within the time limit referred to in paragraph (3) of Article 3 or within theextended filing time limit referred to in paragraph (4) of Article 3, an administrative penalty of Rp50,000.00 (fifty thousand rupiahs) fine for a Periodic Tax Return and Rp100,000.00 (one hundred thousand rupiahs) fine for an Annual Tax Return shall be imposed.(2) The administrative penalty in the form of fine referred to in paragraph (1) does not apply for certain Taxpayerstipulated by a decree of the Minister of Finance.Elucidation of Article 7Paragraph (1)For the properly tax administration purposes and to persevere discipline of the Taxpayers, any Taxpayer fails to file his Tax Return before or on the due date will be subject to an administrative penalty in the form of Rp50,000.00 (fifty thousand rupiahs) fine for a Periodic Tax Return and Rp100,000.00 (one hundred thousand rupiahs) fine for an Annual Tax Return.Paragraph (2)The Minister of Finance has the authority to stipulate certain Taxpayers, such as a Non-Effective Taxpayer and an individual Taxpayer whose net income less than personal exemptions, to be exempted from administrative penalties as prescribed under paragraph (1).Article 8(1) A Taxpayer may amend a filed Tax Return voluntarily by submitting written statement, within two years fromthe end of a Taxable Period, Fraction of a Taxable Year, or a Taxable Year, provided that the DirectorGeneral of Taxes has not commenced an audit.(2) In case a Taxpayer voluntarily amends a filed Tax Return which is resulting an increasing of the tax payable,the Taxpayer shall be subject to an administrative penalty of 2% (two percent) interest per month, based on the underpaid tax, calculating from the due date for filing the Tax Return up to the date of payment the underpaid tax arising from the correction of the Tax Return.(3) Even though an audit has been performed, provided an investigation has not been conducted ondeficiencies committed by a Taxpayer referred to in Article 38, there shall be no investigation on the erroneous of the Taxpayer as long as the Taxpayer voluntarily discloses the erroneous and pays any underpaid tax along with an administrative penalty in the form of fine as much as twice the amount of the underpaid tax.(4) Even though the period for correcting a Tax Return referred to in paragraph (1) has been elapsed, providedthat the Director General of Taxes has not issued a notice of tax assessment, a Taxpayer may voluntarily disclose any deficiency in its filed Tax Return on a separate report, which causes:a. increase of the tax payable; orb. decrease of the tax losses; orc. increase of the total assets; ord. increase of the total equity.(5) Any underpaid tax arising from the disclosure of erroneous in completing a Tax Return referred to inparagraph (4) along with an administrative penalty in the form of increment of 50% (fifty percent) of the amount of tax underpaid shall be paid by the Taxpayer before submission of the above report.(6) Even though the period for correcting a Tax Return referred to in paragraph (1) has been elapsed, providedthat the Director General of Taxes has not conducted an audit, a Taxpayer may amend the filed Annual Income Tax Return within 3 (three) months after Decision on Objection or Decision on Appeal of previously years tax assessment when the Taxpayer accepts the decision stating the amount of fiscal loss is different from the amount in the tax assessment being objected or appealed.Elucidation of Article 8Paragraph (1)Any error in a filed Tax Return done by a Taxpayer may be corrected by the Taxpayer voluntarily within 2 (two) years since the end of a Taxable Period, Fraction of a Taxable Year or a Taxable Year, provided that the Director General of Taxes has not commenced an audit. Commencing an audit means a date when an Audit Notification Letter is given to the Taxpayer, or his representative, or the person having authorization, or the official, or received by the adult member of the Taxpayer’s family.Stipulation of a due date for the correction of a Tax Return is considered, on the one side, to provide sufficient time for a Taxpayer himself to review and amend a Tax Return that contains error and deficiencies and, on the other side, to give sufficient time for the Director General of Taxes to provide appropriate services and to supervise the correction filed by the Taxpayer before the elapsing of the due date for correcting a Tax Return.Paragraph (2)The voluntary correction of a Tax Return may results the calculation of tax payable and tax paid will be different from the original amount.Any tax underpayment resulting from the above correction will be subject to an administrative penalty of 2% (two-percent) interest for each month.The interest on the underpayment tax will be calculated since the due date for filing a Tax Return up to the payment of the underpayment due to the correction.Paragraph (3)Even though an audit to a Taxpayer has been carried out, so long as an investigation has not been commenced, he will not be investigated provided that he has both disclose his error and paid fully the tax actually payable plus an administrative penalty which is 2 (two) times the amount of tax underpaid.If, however, an investigation has commenced and has been notified to the Public Prosecutor, the Taxpayer has no opportunity anymore for voluntary amendment.Paragraph (4)。

AGREEMENTBETWEENTHE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINAFOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASIONWITHRESPECT TO TAXES ON INCOMEThe Government of the Republic of Indonesia and the Government of the People's Republic of China,DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,HAVE AGREED AS FOLLOWS:Article 1PERSONAL SCOPEThis Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2TAXES COVERED1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.3. The existing taxes to which the Agreement shall apply are:(a) in Indonesia:the income tax imposed under the income tax law of 1984 (Undang-undang Pajak Penghasilan l984, Law Number 7 of l983 as amended);(hereinafter referred to as "Indonesian tax");(b) in the People's Republic of China:i) the individual income tax;ii) the income tax for enterprises with foreign investment and foreign enterprises;iii) the local income tax;(hereinafter referred to as "Chinese tax").4. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.Article 3GENERAL DEFINITIONS1. For the purposes of this Agreement, unless the context otherwise requires:(a) i) the term "Indonesia" comprises the territory of the Republic of Indonesiaas defined in its laws and the adjacent areas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordancewith international law;ii) the term "China" comprises the territory of the People's Republic of China as defined in its laws and the adjacent areas over which the People'sRepublic of China has sovereignty, sovereign rights or jurisdiction inaccordance with international law;(b) the terms "a Contracting State" and "the other Contracting State" meanIndonesia or China as the context requires;(c) the term "tax" means Indonesian tax or Chinese tax, as the context requires;(d) the term "person" includes an individual, a company and any other body ofpersons;(e) the term "company" means any body corporate or any entity which is treatedas a body corporate for the tax purposes;(f) the terms "enterprise of a Contracting State" and "enterprise of the otherContracting State" mean, respectively, an enterprise carried on by a residentof a Contracting State and an enterprise carried on by a resident of the other Contracting State;(g) the term "international traffic" means any transport by a ship or aircraftoperated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;(h) the term "nationals" means:i) any individuals possessing the nationality of a Contracting State;ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;(i) the term "competent authority" means:(i) in Indonesia: the Minister of Finance or his authorized representatives;(ii) in China: the State Administration of Taxation or its authorized representatives.2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Agreement applies.Article 4RESIDENT1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management, place of head office or any other criterion of a similar nature.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:(a) he shall be deemed to be a resident of the State in which he has apermanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);(b) if the State in which he has his centre of vital interests cannot be determined,or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;(c) if he has an habitual abode in both States or in neither of them, thecompetent authorities of the Contracting States shall settle the question by mutual agreement.3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the States shall settle the question by mutual agreement.Article 5PERMANENT ESTABLISHMENT1. For the purposes of this Agreement, the term "permanent establishment" meansa fixed place of business through which the business of an enterprise is wholly or partly carried on.2. The term "permanent establishment" includes especially:(a) a place of management;(b) a branch;(c) an office;(d) a factory;(e) a workshop;(f) a warehouse in relation to a person providing storage facilities for others;(g) premises used as sales outlet;(h) a farm or plantation;(i) a mine, an oil or gas well, a quarry or any other place of extraction of naturalresources.3. The term "permanent establishment" likewise encompasses:(a) a building site, a construction, assembly or installation project or supervisoryactivities in connection therewith, but only where such site, project or activities continue in a Contracting State for a period of more than six months;(b) the furnishing of services, including consultancy services, by an enterprisethrough employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any twelve-month period;(c) drilling rig or working ship used for exploration or exploitation of naturalresources which exists or continues for more than six months.4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:(a) the use of facilities solely for the purpose of storage or display of goods ormerchandise belonging to the enterprise;(b) the maintenance of a stock of goods or merchandise belonging to theenterprise solely for the purpose of storage or display;(c) the maintenance of a stock of goods or merchandise belonging to theenterprise solely for the purpose of processing by another enterprise;(d) the maintenance of a fixed place of business solely for the purpose ofpurchasing goods or merchandise or of collecting information, for theenterprise;(e) the maintenance of a fixed place of business solely for the purpose ofadvertising, or for the supply of information;(f) the maintenance of a fixed place of business solely for the purpose ofcarrying on, for the enterprise, any other activity of preparatory or auxiliary character;(g) the maintenance of a fixed place of business solely for any combination ofactivities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:(a) has and habitually exercises in that State an authority to conclude contractsin the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanentestablishment under the provisions of that paragraph;(b) has no such authority, but habitually maintains in the first-mentioned State astock of goods or merchandise from which he regularly delivers goods ormerchandise on behalf of the enterprise.6. An insurance enterprise of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State or insures risks situated thereinthrough an employee or through a representative who is not an agent of an independent status within the meaning of paragraph 7.7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.Article 6INCOME FROM IMMOVABLE PROPERTY1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ship and aircraft shall not be regarded as immovable property.3. The provisions of paragraph 1 shall also apply to income derived from the direct use, letting, or use in any other form of immovable property.4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.Article 7BUSINESS PROFITS1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carrieson business as aforesaid, the profits of the enterprise may be taxed in the other Contracting State but only so much of them as is directly or indirectly attributable to that permanent establishment.The provisions of this paragraph shall, however, not apply if the enterprise proves that the above activities are not undertaken by the permanent establishment or have no relation with the permanent establishment.2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary. The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.6. For the purposes of paragraphs 1 to 5, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.SHIPPING AND AIR TRANSPORT1. Profits from sources within a Contracting State derived by an enterprise of the other Contracting State from the operation of ships in international traffic may be taxed in the first-mentioned State, but the tax imposed shall be reduced by an amount equal to 50 per cent thereof.2. Profits from the operation of aircraft in international traffic shall be taxable only in the Contracting State of which the enterprise operating the aircraft is a resident.3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.Article 9ASSOCIATED ENTERPRISES1. Where(a) an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other Contracting State, or(b) the same persons participate directly or indirectly in the management, controlor capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.2. Where a Contracting State includes in the profits of an enterprise of that Contracting State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State, and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of the Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other.3. A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 2 after the expiry of the time limits provided in its tax laws.DIVIDENDS1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State.2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.5. Notwithstanding any other provisions of this Agreement where a company which is a resident of a Contracting State has a permanent establishment in the other Contracting State, the profits of the permanent establishment may be subjected to an additional tax in that other State in accordance with its law, but the additional tax so charged shall not exceed 10 per cent of the amount of such profits after deducting therefrom income tax imposed thereon in that other State.6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State.INTEREST1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.2. The rate of tax imposed by one of Contracting State on interest derived from sources within that Contracting State and beneficially owned by resident of the other Contracting State shall not exceed 10 per cent of the gross amount of the interest.3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the other Contracting State, a political subdivision or a local authority thereof, the Central Bank or any financial institution controlled by that Government, the capital of which is wholly owned by the Government of the other Contracting State, as may be agreed upon from time to time between the competent authorities of the Contracting States, shall be exempt from tax in the first-mentioned State.4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income assimilated to income from money lent under the taxation law of the States in which the income arises, including interest on deferred payment sales. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.Article 12ROYALTIES1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.2. The rate of tax imposed by one of Contracting States on royalties derived from sources within that Contracting State and beneficially owned by resident of the other Contracting State shall not exceed 10 per cent of the gross amount of the royalties.3. The term "royalties" as used in this Article means payments, whether periodical or not, and in whatever form or name or nomenclature to the extent to which they are made as consideration for:(a) the use of, or the right to use, any copyright, patent, design or model, plan,secret formula or process, trademark or other like property or right; or(b) the use of, or the right to use, any industrial, commercial or scientificequipment; or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary or enjoyment of,any such property or right as is mentioned in subparagraph (a), any suchequipment as is mentioned in sub-paragraph (b) or any such knowledge orinformation as is mentioned in subparagraph (c); or(e) the use of, or the right to use:(i) motion picture films; or(ii) films or video for use in connection with television; or(iii) tapes for use in connection with radio broadcasting; or(f) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph.4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority thereof or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.Article 13CAPITAL GAINS1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.3. Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.。

印度主要20种税收介绍英文版(2016年1月13日更新) 20 Types of Taxes in India(2016年1月13日更新)By Shitanshu Kapadia | In Incometax | Last Updated January 13, 2016 | 44 CommentsEver since I started working full time & earning at age of 23 years, I have started complaining to my father see how much I paid in taxes, my father always use to say “if you have started paying taxes its good thing that you earned an income.”How many of you actually love to pay tax & how many of you know that government ask us to pay tax via 20 different manners? In this article I will provide you brief information about these 20 taxes in India.Also Read –20 Tax Free Incomes in IndiaTax is imposing financial charges on individual or company by central government or state government. Collected Tax amount is used for building nation (infrastructure & other development), to increase arms and ammunition for defense of country and for other welfare related work. That’s why it is said that “Taxes are paid nation are made”.Type of Taxes in India:-Direct Taxes:-These types of taxes are directly imposed & paid to Government of India. There has been a steady rise in the net Direct Tax collections in India over the years, which is healthy signal. Direct taxes, which are imposed by the Government of India, are:(1) Income Tax:-Income tax, this tax is mostly known to everyone. Every individual whose total income exceeds taxable limit has to pay income tax based on prevailing rates applicable time to time.By doing investment in certain scheme you can save Income Tax.Also Read:- 14 Tax Saving Options 2014For FY 2015-16 Income tax rates are:-(2) Capital Gains Tax:-Capital Gain tax as name suggests it is tax on gain in capital. If you sale property, shares, bonds & precious material etc. and earn profit on it within predefined time frame you are supposed to pay capital gain tax. The capital gain is the difference between the money received from selling the asset and the price paid for it.Capital gain tax is categorized into short-term gains and long-term gains. The Long-term Capital Gains Tax is charged if the capital assets are kept for more than certain period 1 year in case of share and 3 years in case of property. Short-term Capital Gains Tax is applicable if these assets are held for less than the above-mentioned period.Rate at which this tax is applied varies based on investment class.Example:-If you purchase share at say 1000 Rs/- (per share) and after two months this price increased to 1200 Rs/-(per share) you decide to sale this stock and earn profit of 200 Rs/- per share. If you do so you have to pay Short term CGT (capital gain tax) @ 10% +Education cess on profit as it is short term capital gain. If you hold same share for 1 year or above it is considered as long term capital gain and you need not to pay capital gain tax.it is considered as tax free.Similarly if you purchase property after two year if you find that property price in which you invested has increased and you decide to sale it you need to pay short term capital gain tax.For property it is considered as long term capital gain if you hold property for 3 years or above.(3) Securities Transaction Tax:-A lot of people do not declare their profit and avoid paying capital gain tax, as government can only tax those profits, which have been declared by people. To fight with this situation Government has introduced STT (Securities Transaction Tax ) which is applicable on every transaction done at stock exchange. That means if you buy or sellequity shares, derivative instruments, equity oriented Mutual Funds this tax is applicable.This tax is added to the price of security during the transaction itself, hence you cannot avoid (save) it. As this tax amount is very low people do not notice it much.Current STT Rates are:-(4) Perquisite Tax:-Earlier to Perquisite Tax we had tax called FBT (Fringe Benefit Tax) which was abolished in 2009, this tax is on benefit given by employer to employee. E.g If your company provides you non-monetary benefits like car with driver, club membership, ESOP etc. All this benefit is taxable under perquisite Tax.In case of ESOP The employee will have to pay tax on the difference between the Fair Market Value (FMV) of the shares on the date of exercise and the price paid by him/her.Online Income Tax Calculator(5) Corporate Tax:-Corporate Taxes are annual taxes payable on the income of a corporate operating in India. For the purpose of taxation companies in India are broadly classified into domestic companies and foreign companies.In addition to above other taxes are also applicable on corporates.Indirect Taxes:-(6) Sales Tax :-Sales tax charged on the sales of movable goods. Sale tax on Inter State sale is charged by Union Government, while sales tax on intra-State sale (sale within State) (now termed as VAT) is charged by State Government.Sales can be broadly classified in three categories. (a) Inter-State Sale (b) Sale during import/export (c) Intra-State (i.e. within the State) sale. State Government can impose sales tax only on sale within the State.CST is payable on inter-State sales is @ 2%, if C form is obtained. Even if CST is charged by Union Government, the revenue goes to State Government. State from which movement of goods commences gets revenue. CST Act is administered by State Government.(7) Service Tax:-Most of the paid services you take you have to pay service tax on those services. This tax is called service tax. Over the past few years, service tax been expanded to cover new services.Few of the major service which comes under vicinity of service tax are telephone, tour operator, architect, interior decorator, advertising, beauty parlor, health center, banking and financial service, event management, maintenance service, consultancy serviceCurrent rate of interest on service tax is 14.5%. This tax is passed on to us by service provider.(8) Value Added Tax:-The Sales Tax is the most important source of revenue of the state governments; every state has their respective Sales Tax Act. The tax rates are also different for respective states.Tax imposed by Central government on sale of goods is called as Sales tax same is called as Value added tax by state government.VAT is additional to the price of goods and passed on to us as buyer (end user). Around 220+ Items are covered with VAT.VAT rates vary based on nature of item and state.Government is planning to merge service tax and sales tax in form of Goods service tax (GST).Also Read:- Download new 15G/15H Forms(9) Custom duty & Octroi (On Goods):-Custom Duty is a type of indirect tax charged on goods imported into India. One has to pay this duty , on goods that are imported from a foreign country into India. This duty is often payable at the port of entry (like the airport). This duty rate varies based on nature of items.Octroi is tax applicable on goods entering in to municipality or any other jurisdiction for use, consumption or sale. In simple terms one can call it as Entry Tax.(10) Excise Duty:-An excise or excise duty is a type of tax charged on goods produced within the country. This is opposite to custom duty which is charged on bringing goods from outside of country. Another name of this tax is CENVAT (Central Value Added Tax).If you are producer / manufacturer of goods or you hire labor to manufacture goods you are liable to pay excise duty.(11) Anti Dumping Duty:-Dumping is said to occur when the goods are exported by a country to another country at a price lower than its normal value. This is an unfair trade practice which can have a distortive effect on international trade. In order to rectify this situation Central Govt. imposes an anti dumping duty not exceeding the margin of dumping in relation to such goods.Other Taxes:-(12) Professional Tax :-If you are earning professional you need to pay professional tax. Professional tax is imposed by respective Municipal Corporations. Most of the States in India charge this tax.This tax is paid by every employee working in Private organizations. The tax is deducted by the Employer every month and remitted to the Municipal Corporation and it is mandatory like income tax.The rate on which this tax is applicable is not same in all states.(13) Dividend distribution Tax:-Dividend distribution tax is the tax imposed by the Indian Government on companies according to the dividend paid to a company’s investors. Divide nd amount to investor is tax free. At present dividend distribution tax is 15%.(14) Municipal Tax:-Municipal Corporation in every city imposed tax in terms of property tax. Owner of every property has to pay this tax. This tax rate varies in every city.(15) Entertainment Tax:-Tax is also applicable on Entertainment; this tax is imposed by state government on every financial transaction that is related to entertainment such as movie tickets, major commercial shows exhibition, broadcasting service, DTH service and cable service.(16) Stamp Duty, Registration Fees, Transfer Tax:-If you decide to purchase property than in addition to cost paid to seller. You must consider additional cost to transfer that property on your name.That cost include registration fees, stamp duty and transfer tax. This is required for preparing legal document of property.In simple sense this tax is imposed on the handing over of the title of property ownership by one person to another. It incorporates a legal transaction fee & stamp duty. This amount varies from property to property based on cost.(17) Education Cess , Surcharge:-Education cess is deducted and used for Education of poor people in INDIA. All taxes in India are subject to an education cess, which is 3% of the total tax payable. The education cess is mainly applicable on Income tax, excise duty and service tax.Surcharge is an extra tax or fees that added to your existing tax calculation. This tax is applied on tax amount.(18) Gift Tax:-If you receive gift from someone it is clubbed with your income and you need to pay tax on it. This tax is called as gift tax.This tax is applicable if gift amount or value is more than 50000 Rs/- in a year.(19) Wealth Tax:-Wealth tax is a direct tax, which is charged on the net wealth of the assessee. Wealth tax is chargeable in respect of Net wealth corresponding to Valuation wealth means all assets less loans taken to acquire those assets. Wealth tax is 1% on net wealth exceeding 30 Lakhs (Rs 3,000,000). So if you have more money, assets you are liable to pay tax.Note:- Wealth tax is abolished by government in budget 2015.Now onwards surcharge of 12% is applicable on individual earning 1 crore and above.(20) Toll Tax:-At some of places you need to pay tax in order to use infrastructure (road, bridge etc.) build from your money given to government as Tax. This tax is called as toll tax. This tax amount is very small amount but, to be paid for maintenance work and good up keeping.So in total you pay 20 different taxes in direct or indirect way. At the end in order to make you laugh i will tell you one small joke on tax.。