VDB LoiUpdates & Analysis


Indonesia
20
Aug
2015
New services subject to 2% withholding tax in Indonesia
A new regulation1 issued in July seeks to clarify and expand the tax base with regard to services subject to withholding tax at 2% under Article 23 of the Income Tax Law.Taxpayers should be aware of how the changes
7
Jul
2014
Alert for Indonesia – some good news regarding overpayments

Further to our previous alert regarding changes to the treatment of small overpayments (here), we are pleased to report that the new regulations are operating as planned – where overpaid taxes are below the new threshold of IDR …

9
Apr
2014
Small overpayments – to claim or not to claim

As many corporate taxpayers in Indonesia look to finalise their corporate income tax returns within the next couple of weeks for submission before the 30 April deadline (four months after year-end), the following issue, which may have escaped attention, may …

4
Mar
2014
VDB Loi Update: Indonesia: Are you paying too much tax?

Which may appear at first glance to be a little controversial. However, rather than courting controversy, the article provides an assessment of situations in which tax burdens exceed those which taxpayers anticipated and some timely assistance for those of you …

5
Nov
2013
Same Same, But Different: An update on the Indonesian tax scene

As we approach year-end, we felt it was appropriate to provide a summary of the significant developments in the Indonesian tax scene over 2013. The title of the article is a phrase which may be more familiar to those based …

19
Jun
2013
Alert: Major change in tax audit procedures for related party transactions

Further to our alert last month regarding increased scrutiny by the Indonesian Tax Office, please note that new guidelines have been issued to tax auditors in connection with the audit of related party transactions. These contain significant additional obligations on …

30
May
2013
Flash Alert: Greater Scrutiny of Indonesian Taxes – Are You Prepared?

A number of recent developments in the Indonesian tax landscape mean that it is becoming increasingly important for Indonesian taxpayers to ensure that they are well prepared to withstand tax office scrutiny. The following are of particular relevance:

  • Additional tax
21
Mar
2013
Flash Alert – Are you in a position to issue valid VAT invoices in April?
For those with current operations in Indonesia, we hope that this alert will provide a timely reminder of the procedures necessary to comply with the latest changes to the VAT regulations and the potential issues which may arise.

If you …

25
Jan
2013
What can we expect from the Indonesian Tax Authorities this year?
Below is a link to our first update covering the tax environment in Indonesia.This edition includes some general commentary on developments on the Indonesian tax scene and some predictions for the coming year. Future editions will follow up on these
23
Jul
2012
What is the most attractive structuring option for investments into Indonesia?

The (new) Hong Kong-Indonesia or the Singapore-Indonesia Double Taxation Agreement?

23 July 2012
by Edwin Vanderbruggen

The Government of the Hong Kong Special Administrative Region of the People’s Republic of China (“Hong Kong”), and the Government of the Republic of …

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