In accordance with understanding and definitions used in the book for Standardization of Statistics Plantation 2007 which refers to Law No. 18 of 2004 on Plantations and Books Concepts and definitions Raw Agricultural Statistics (BPS), plantations are all activities that cultivate certain crops on land and / or other growth media in a suitable ecosystem, processing and marketing of goods and services resulting from the plants with the help of science and technology, capital and management to achieve prosperity for businesses plantations and community in broader view.
While, the plantation company are business people of Indonesian citizens or legal entities established under the laws of Indonesia and domiciled in Indonesia managing plantations with certain scale.
We have assisted our clients in plantation industry to solve and advise several cases such as:
- Judicial Review
- Reduction of Administrative Sanction
- General Tax Consultation
- Preparing Corporate Income Tax Return
- Tax Review
- Tax Facility for Remote Area
- Tax Amnesty
We summarize some of essential tax regulations related to plantation industry as follows:
- The Third Amendment To Law Number 8 Year 1983 Regarding Value Added Tax On Goods And Services And Sales Tax On Luxury Goods.
- Government Regulation (PP) 31 YEAR 2007 Regarding Fourth Amendment To Government Regulation Number 12 Year 2001 Regarding Import And/Or Delivery Of Certain Strategic Taxable Goods Exempted From Value Added Tax.
- Circular Letter (SE) Director General Of Taxation SE-24/PJ/2014 Regarding Implementation Of Decision Of The Supreme Court Of The Republic Of Indonesia Number 70P/HUM/2013 Regarding Value Added Tax On Agricultural Products Produced From Business Activity In The Field Of Agriculture, Plantation, And Forestry As Stipulated In Government Regulation Number 31 Year 2007.
- Regulation (PER) The Minister Of Finance Of The Republic Of Indonesia (MoF) 21/PMK.011/2014 Regarding Amendment To Regulation Of The Minister Of Finance Number 78/Pmk.03/2010 Regarding Guidelines For Calculation Of Crediting Of Input Tax For Taxable Entrepreneurs Conducting Delivery Subject To Tax Payable And Delivery Not Subject To Tax Payable.
- Regulation (PER) Director General Of Taxation PER-31/PJ/2014 Regarding Procedure For Charge Of Land And Building Tax On Plantation Sector.