5/PMK.010/2017

In Regulation of the Minister of Finance Number 157/PMK.010/2015, the Minister of Finance has stipulated the names of international organizations or other subjects of international law whose Income Tax treatment is to be based on international agreements. However, following the ratification of Asian Infrastructure Investment Bank Articles of Agreement and Framework Agreement for Financial Cooperation between The Republic of Indonesia and European Investment Bank by the Government of the Republic of Indonesia, the aforementioned regulation needs to be amended in order to provide legal basis for the implementation of income tax treatment based on the aforementioned international agreements. The amendment is made by adding 2 new points in the list of international organizations set out in the attachment to this regulation, namely point 41 for AIIB (Asian Infrastructure Investment Bank) and point 42 for EIB (European Investment Bank).

This regulation has come into effect as of January 19, 2017.

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Attachment:

5 PMK 010 2017 tentang Perubahan atas PMK 157 PMK 010 2015 tentang Pelaksanaan Perlakuan Pajak Penghasilan yang Didasarkan pada Ketentuan Dalam Perjanjian Internasional

LAMPIRAN 5 PMK 010 2017 tentang Perubahan atas PMK 157 PMK 010 2015 tentang Pelaksanaan Perlakuan Pajak Penghasilan yang Didasarkan pada Ketentuan Dalam Perjanjian Internasional

Ministry of Finance Regulation Number 239/PMK.08/2012
Ministry of Finance Regulation Number 239/PMK.08/2012

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