Programme Overview
The 3 courses TAX234E, TAX234aE and TAX234bE are a series of Tax courses intended to provide an in-depth view of the tax regime in Indonesia.
TAX234aE covers the Corporate Tax, Application of Withholding Tax, Employees Taxation and Transfer Pricing compliance in Indonesia. For more details on this 1-day programme, please click here
TAX234bE covers VAT Issues & Managing VAT, Tax Concessions, Managing Tax Audit and Disputes with the Revenue Department, Transfer Pricing Dispute Resolution and Transfer Pricing Consensus in Indonesia. For more details on this 1-day programme, please click here
TAX234E is a 2-day programme combining the above two courses, please click here
Programme Objective
Indonesia has been making steady economic progress in recent years. As more companies re-invest in Indonesia, they will need to have an understanding of the tax policies and issues to assess the risks and rewards of doing business in Indonesia. This two-day workshop is designed to provide an in-depth view of the tax regime in Indonesia. Using practical case studies, our speakers will highlight the latest updates on tax reforms and issues on corporation taxes, individual income tax, transfer pricing and tax considerations for mergers and acquisitions in Indonesia.
Programme Outline
Agenda for Day 1
- Corporate Tax in Indonesia
- Basis of corporate taxation and different tax regime
- Definition of PE in Indonesia
- Tax treatment of foreign-earned income
- Shareholder financing, deductions and loss relief
- Application of Withholding Tax
- Overview of withholding tax system
- Domestic transactions subjected to withholding tax
- Cross border transactions subjected to withholding tax
- Application of tax treaty provisions
- Employees’ Taxation in Indonesia
- Regulatory basis and scope of individual taxation in Indonesia
- Exemptions and deductions allowable and their limits
- Expatriates Vs Local Employees
- Common planning techniques and the use of tax treaty
- Transfer Pricing compliance in Indonesia
- Three-tiered TP documentation in Indonesia
- Consequences of incompliance with the TP requirements
- TP compliance for intercompany service, royalty and financial transactions.
Agenda for Day 2
- VAT Issues & Managing VAT in Indonesia
- Legal framework of Indonesian VAT
- VAT-able and non VAT-able objects
- VAT invoices
- VAT credit and refund regime
- VAT related concessions
- Tax Concessions in Indonesia
- Income tax concessions
- Tax holidays and its applications
- Inbound investment incentives
- Reinvestment of branch profits
- Other reduction of tax rate – specific conditions
- Concessions on special zones
- Managing Tax Audit and Disputes with the Revenue Department
- Tax authority’s power of inspection / audit
- Prescription for issuing a summons for tax audit and tax assessment
- Offences and penalties for income tax, VAT, and transfer pricing
- Tax objection and appeal process
- Taxpayers’ protection
- Transfer Pricing Dispute Resolution
- Dos and Don’ts when managing TP audits in Indonesia
- TP audits on intercompany service, royalty and financial transactions.
- Transfer Pricing Consensus
- Advanced Pricing Agreement (“APA”) in Indonesia
- Mutual Agreement Procedure (“MAP”) in Indonesia
Closing Date for Registration
1 week before programme or until full enrolment
Intended For
Managing Directors, General Managers, CFOs, Regional Directors, Financial Controllers, Tax Professionals, Legal Professionals, Accountants, Financial Analysts, Business Consultants, Investors in Indonesia
Schedule & Fees
Testimonial
Funding
No funding Available!
Programme Facilitator(s)
Programme Overview
The 3 courses TAX234E, TAX234aE and TAX234bE are a series of Tax courses intended to provide an in-depth view of the tax regime in Indonesia.
TAX234aE covers the Corporate Tax, Application of Withholding Tax, Employees Taxation and Transfer Pricing compliance in Indonesia. For more details on this 1-day programme, please click here
TAX234bE covers VAT Issues & Managing VAT, Tax Concessions, Managing Tax Audit and Disputes with the Revenue Department, Transfer Pricing Dispute Resolution and Transfer Pricing Consensus in Indonesia. For more details on this 1-day programme, please click here
TAX234E is a 2-day programme combining the above two courses, please click here
Programme Objective
Indonesia has been making steady economic progress in recent years. As more companies re-invest in Indonesia, they will need to have an understanding of the tax policies and issues to assess the risks and rewards of doing business in Indonesia. This two-day workshop is designed to provide an in-depth view of the tax regime in Indonesia. Using practical case studies, our speakers will highlight the latest updates on tax reforms and issues on corporation taxes, individual income tax, transfer pricing and tax considerations for mergers and acquisitions in Indonesia.
Programme Outline
Agenda for Day 1
- Corporate Tax in Indonesia
- Basis of corporate taxation and different tax regime
- Definition of PE in Indonesia
- Tax treatment of foreign-earned income
- Shareholder financing, deductions and loss relief
- Application of Withholding Tax
- Overview of withholding tax system
- Domestic transactions subjected to withholding tax
- Cross border transactions subjected to withholding tax
- Application of tax treaty provisions
- Employees’ Taxation in Indonesia
- Regulatory basis and scope of individual taxation in Indonesia
- Exemptions and deductions allowable and their limits
- Expatriates Vs Local Employees
- Common planning techniques and the use of tax treaty
- Transfer Pricing compliance in Indonesia
- Three-tiered TP documentation in Indonesia
- Consequences of incompliance with the TP requirements
- TP compliance for intercompany service, royalty and financial transactions.
Agenda for Day 2
- VAT Issues & Managing VAT in Indonesia
- Legal framework of Indonesian VAT
- VAT-able and non VAT-able objects
- VAT invoices
- VAT credit and refund regime
- VAT related concessions
- Tax Concessions in Indonesia
- Income tax concessions
- Tax holidays and its applications
- Inbound investment incentives
- Reinvestment of branch profits
- Other reduction of tax rate – specific conditions
- Concessions on special zones
- Managing Tax Audit and Disputes with the Revenue Department
- Tax authority’s power of inspection / audit
- Prescription for issuing a summons for tax audit and tax assessment
- Offences and penalties for income tax, VAT, and transfer pricing
- Tax objection and appeal process
- Taxpayers’ protection
- Transfer Pricing Dispute Resolution
- Dos and Don’ts when managing TP audits in Indonesia
- TP audits on intercompany service, royalty and financial transactions.
- Transfer Pricing Consensus
- Advanced Pricing Agreement (“APA”) in Indonesia
- Mutual Agreement Procedure (“MAP”) in Indonesia
Closing Date for Registration
1 week before programme or until full enrolment
Intended For
Managing Directors, General Managers, CFOs, Regional Directors, Financial Controllers, Tax Professionals, Legal Professionals, Accountants, Financial Analysts, Business Consultants, Investors in Indonesia
Programme Facilitator(s)
