Super Deduction for Work Practice, Internship, and or Learning Program for Development Based on Certain Competencies

Ministry of Finance has issued PMK No. 128/PMK.010/2019 as an operational guidelines of PP No. 45/2019 Article 29B regarding provision of gross income deduction maximum 200% for Indonesian Corporate Taxpayers who incurring costs for work practice, internship, and/or learning program aimed on coaching and developing human resources based on certain competencies.

Corporate Taxpayers can utilize this facility if meet the requirements below:

1. Have performed a work practice, internship, and/or learning program aimed on coaching and development of human resources based on certain competencies;
2. Have a Cooperation Agreement;
3. Not having fiscal loss in the Fiscal Year when the Additional Deduction is utilized; and
4. Have reported Tax Clearance Certificate.

This regulation of the Ministry of Finance shall come into effect on September 9, 2019.

Read more :
Tax Alert 05.2019 – PMK 128 Pengurang Penghasilan Bruto atas Kegiatan Praktik Kerja, Magang, dan Pengembangan SDM Berbasis Kompetensi Tertentu
Tax Alert 05.2019 – PMK 128 Super Deduction for Work Practice, Internship, and or Learning Program for Development Based on Certain Competencies

Attachments :
PMK 128_2019 ENGLISH
PMK 128_2019 INDONESIA