Type of Tax Tax Payment Deadline Tax Return Filing Deadline Article 21/26 Income Tax The 10th of the following month The 20th of the following month Article 23/26 Income Tax The 10th of the following month The 20th of the following month Article 25 Income Tax The 15th of the following month The… Read More
Article 22
Article 22 income tax is typically applicable to the following: Event Tax rate Tax base 1. The import of goods (except goods 2.5% Import value, i.e., CIF value plus mentioned in number 2 below) using duties payable an Importer Identifcation Number (Angka Pengenal… Read More
Value Added Tax Rate and Tax Base
Tax rates and tax base The VAT rate is typically 10%. This may be increased or decreased to 15% or 5% according to a government regulation. However, VAT on the export of taxable tangible and intangible goods as well as export of services is fixed at 0%. Certain limitations for the zero-rated VAT apply to… Read More
INDONESIAN TAX 