Regulation Minister of Finance Number PMK-202/PMK.010/2017 Regarding The Implementation Of Income Tax Treatment Based On The Provisions Of International Treaties

This regulation is issued to supersede Regulation of the Minister of Finance Number 157/PMK.010/2015 as amended by Regulation of the Minister of Finance Number 5/PMK.010/2017, in order to revise the list of international organizations which income tax treatment is based on provisions set out in international treaties. Those international organizations, as specified in detail in the attachment to this regulation, are inter-government or non-government cooperation organizations or agencies or associations or forums, aiming at enhancing international cooperation and established under certain regulations or joint agreements.

This regulation also sets requirements that the relevant international treaties must be in accordance with the Law on International Treaty, do not set out any reservation or declaration regarding income tax treatment and have been legalized by way of ratification, accession, acceptance or approval under specifically established laws and regulations in accordance with the Law on International Treaty. Therefore, income in the form of salary or other payments from international organizations received by officials or employees having Indonesian nationality shall be subject to Income Tax in accordance with the Income Tax Law, unless there are provisions in the relevant international treaties expressly provide exemption from the imposition of income tax on salary or other payments from international organizations received by officials or employees having Indonesian nationality.

This regulation has come into effect as of December 22, 2017, by revoking Regulation of the Minister of Finance Number 157/PMK.010/2015 as amended by Regulation of the Minister of Finance Number 5/PMK.010/2017. (https://legalcentric.com/content/view/130107)

This regulation is only available in Bahasa as follows:

 

202_PMK.010_2017

Lampiran 202_PMK.010_2017

Decision Of The Constitutional Court On The Case Of Judicial Review Of The Law On General Tax Provisions And Procedures
Decision Of The Constitutional Court On The Case Of Judicial Review Of The Law On General Tax Provisions And Procedures

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