Salaki Tax Alert

The Minister of Finance has just released a new regulation No. 172 Year 2023 (“MoF-172”) regarding the implementation guideline for the application of the Arm’s Length Principle on Related-Party Transactions.... Read More

On December 27, 2023, the Government released Government Regulation No. 58 Year 2023 concerning the Rates on the Withholding Income Tax Article 21 for Income related to Work, Services, and... Read More

To provide detail guidance on the implementation on regulations pertaining to depreciation and amortization of tangible and intangible assets, as discussed in Government Regulation No. 55 Year 2022, The Minister... Read More

On June 27, 2023 the Government issued MoF Regulation No. 66 Year 2023 concerning Income Tax Treatment of Benefits-in-Kind Obtained from Employment or Service Activities. This regulation came as implementing... Read More

The Government issued Regulation of the Minister of Finance No.  69/PMK.03/2022 (PMK 69/2022) regarding Income Tax and Value Added Tax on the Implementation of Financial Technology. The main points regulated... Read More

In order to make adjustments to the VAT provisions on self-construction activities (“PPN KMS”) as previously regulated in the Minister of Finance Regulation No. 163/PMK.03/2012, the Government then issued the... Read More

The Government has issued PMK Number 70/PMK.03/2022 (“PMK 70”) about Criteria and/or Details of Foods and Beverages, Art and Entertainment Services, Hospitality Services, Parking Lot Provision Service, and Catering Services,... Read More

On March 30, 2022, the Government issued Regulation of the Minister of Finance No.  65/PMK.03/2022 (PMK 65/2022) regarding Value Added Tax on The Delivery of Used Motorized Vehicles. The main points regulated in PMK 65/2022 are the followings: VAT... Read More