According to Law No 4 Year 2009 Regarding Mineral And Coal Mining, Mining shall be a part of, or the entire stages of activities in the context of minerals and coal research, management and business, consisting of general survey, exploration, feasibility study, construction, mining, processing and refinery, transportation and sales, as well as post-mining activity.
We assisted our clients to organize and report their tax obligations in complying with the Regulation, resolve some cases of taxation, and other tax issues, such as:
- Preparing the Corporate Income Tax Return
- Tax Audit (compliance testing, refund)
- Judicial Review
- Contract of Work
- Monthly Compliance Service
- Accounting Service
- Tax Amnesty
We summarize prominent tax regulation related to mining of among others as below:
- Regulation Ministry of Finance (MoF) Number 172/PMK.010/2016 Regarding Reduction Of Land And Building Tax For Geothermal Mining/Operation Business Activities In The Exploration Stage.
- Government Regulation Number 55 Year 2016 Regarding General Provisions And Procedures For Collection Of Regional Taxes.
- Regulation Ministry of Finance (MoF) Number 158/PMK.02/2016 Regarding Amendment To Regulation Of The Minister Of Finance Number 218/Pmk.02/2014 Regarding The Procedure For Reimbursement Of Value Added Tax Or Value Added Tax And Sales Tax On Luxury Goods On The Acquisition Of Taxable Goods And/Or Taxable Services To Contractors In Upstream Oil And Gas Business Activities.
- Government Regulation Number PER – 47/PJ/2015 Regarding Procedures for Imposition of Tax and Mining Sector Buildings For Mineral and Coal Mining.