2018印度尼西税务简报（英文版）

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1、InternationalTaxIndonesiaHighlights2018Investmentbasics:Corporatetaxation:Currency–IndonesianRupiah(IDR)Residence–AcompanyisaresidentifitisestablishedForeignexchangecontrol–TherupiahisfreelyordomiciledinIndonesia,orifitsplaceofeffectiveconvertible.However,approvalofBankIn

2、donesia(themanagementorcontrolisinIndonesia.centralbank)mustbeobtainedbeforetakingIDR100Basis–Residentcompaniesaretaxedonworldwidemillion(oritsequivalentinforeigncurrency)ormoreoutincome.Nonresidentcompaniesaretaxedonlyonincomeofthecountry.ApersoncarryingIDR100million(ori

3、tssourcedinIndonesia,includingincomeattributabletoaequivalentinforeigncurrency)ormoreintothepermanentestablishment(PE)inthecountry.IndonesiancustomsterritorymustverifytheauthenticityTaxableincome–TaxableincomeisdefinedasofthefundswithIndonesiancustomsuponarrival.assessabl

4、eincome,lesstax-deductibleexpenses.IndonesiadoesnotrestrictthetransferoffundstoorAssessableincomeincludes(butisnotlimitedto)incomefromforeigncountries,butbanksmustreportanyfromthecarryingonofabusiness;gainsfromthesaleoftransfersoffundstoforeigncountriestoBankIndonesia.pro

5、perty;andpassiveincome,suchasdividends,IDRmustbeusedinalltransactionsthatareusedasainterest,royalties,etc.payment,thesettlementofobligationsthatmustbeTaxationofdividends–Dividendsreceivedbyasatisfiedwithacashpaymentandotherfinancialresidentcompanyareconsideredordinaryinco

6、meormaytransactionsconductedinIndonesia.Exemptionsarebeexemptunderthedomesticparticipationexemptionprovidedforthefollowingtransactions:certain(seealso“Participationexemption”).transactionsrelatedtotheimplementationofthestateCapitalgains–Capitalgainsareconsideredordinarybu

7、dget;thereceiptorawardofoffshoregrants;incomeandaretaxedatthestandardcorporateincomeinternationaltradetransactions;bankdepositsinforeigntaxrate.Capitallossesaretax-deductible.Certaincurrency;andoffshoreloantransactions.transactionsaretaxedunderaspecialregime(e.g.Accountin

8、gprinciples/financialstatements–incomefromdisposalsoflandand/orbuildings;seeIndonesianGAAPapplie