Tax Alert 06.2021 – Taxation on Dividend Based on Omnibus Law

Based on Omnibus Law, dividend received is no longer considered as income tax object, as long as certain criteria are fulfilled. The Minister of Finance Regulation No. 18/PMK.03/2021 (“PMK 18”), as the implementing regulation of Omnibus Law, Article 14 – 24 & 31 – 43 explains in details the certain criteria to be fulfilled, for a Taxpayer to be able to use this facility.

Attachments :
PMK 18/PMK.03/2021 – English Vers
PMK 18/PMK.03/2021 – Indonesian Vers
Appendix VII of PMK18/PMK.03/2021 – English Vers