Director General of Taxes Circular Number: SE-2/PJ.03/2008

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DIRECTOR GENERAL OF TAXES CIRCULAR LETTER
NUMBER SE-2/PJ.03/2008
 
CONCERNING
 
THE AFFIRMATION OF THE APPLICATION OF DEEMED PROFIT FOR  NON-RESIDENT TAXPAYERS WITH REPRESENTATIVE OFFICES/LIAISON OFFICES IN INDONESIA
 
DIRECTOR GENERAL OF TAXES,
 
 
In respect of the questions concerning the application of deemed profit for non-resident Taxpayers with Representative Offices/Liaison Offices in Indonesia stipulated under the Director General of Taxes Decree Number KEP-667/PJ./2001 concerning Deemed Profit for Non-Resident Taxpayers with Representative Offices/Liaison Offices in Indonesia, it is, hereby, confirmed that:
1.
KEP-667/PJ./2001 stipulates:
 
a.
“Article 2 Paragraph (1)
 
 
The net income of non-resident Taxpayers with representative offices/liaison offices in Indonesia is set at 1% (one per cent) of the gross export value”.
 
b.
“Article 2 Paragraph (2)
 
 
Settlement of Income Tax for Taxpayers referred to in paragraph (1) amounts to 0.44% (forty-four per one thousand) of the gross export value and is final”.
 
c.
The 0.44% calculation basis is as follows:
 
 
 
Income Tax payable on taxable income
30% x 1%
=
0.30%
Taxable income after deducted by the tax on a Permanent Establishment (branch profit tax/BPT)
(20% rate)
20% x (1-0,3)%
=
0,14%
Total
 
 
0,44%
Income Tax payable on taxable income
30% x 1%
=
0.30%
Taxable income after deducted by the tax on a Permanent Establishment (branch profit tax/BPT)
(20% rate)
20% x (1-0,3)%
=
0,14%
Total
 
 
0,44%
Income Tax payable on taxable income
30% x 1%
=
0.30%
Taxable income after deducted by the tax on a Permanent Establishment (branch profit tax/BPT)
(20% rate)
20% x (1-0,3)%
=
0,14%
Total
 
 
0,44%
 
 
 
2.
Non-resident Taxpayers referred to in KEP-667/PJ./2001 are Non-Resident Taxpayers with Representative Office/Liaison Offices, hereinafter abbreviated to KPD, in Indonesia that come from countries that have not entered into a Tax Treaty (P3B) with Indonesia.
3.
For representative offices/liaison offices from Indonesia’s Tax Treaty partner countries, the rate of tax payable is adjusted to the BPT rate of a Permanent Establishment referred to in the Tax Treaty concerned.
 
a.
Example 1: Calculation for Representative Offices/Liaison Offices from Spain.
 
 
The BPT rate in the Tax Treaty between Indonesia and Spain (Spain, number 43 in the attached table) is 10%. Thus, the rate of tax payable is as follows:
 
 
 
Income Tax payable on taxable income
30% x 1%
=
0.30%
Taxable income after deducted by the tax on a Permanent Establishment (branch profit tax/BPT)
(10% rate)
10% x (1-0,3)%
=
0,07%
Total
 
 
0,37%
Income Tax payable on taxable income
30% x 1%
=
0.30%
Taxable income after deducted by the tax on a Permanent Establishment (branch profit tax/BPT)
(10% rate)
10% x (1-0,3)%
=
0,07%
Total
 
 
0,37%
Income Tax payable on taxable income
30% x 1%
=
0.30%
Taxable income after deducted by the tax on a Permanent Establishment (branch profit tax/BPT)
(10% rate)
10% x (1-0,3)%
=
0,07%
Total
 
 
0,37%
 
 
 
 
b.
Example 2: Calculation for Representative Offices/Liaison Offices from Australia.
 
 
The BPT rate in the Tax Treaty between Indonesia and Austria (number 2 in the attached table) is 15%. Thus, the rate of tax payable is as follows:
 
 
 
Income Tax payable on taxable income
30% x 1%
=
0.30%
Taxable income after deducted by the tax on a Permanent Establishment (branch profit tax/BPT)
(15% rate)
15% x (1-0,3)%
=
0,105%
Total
 
 
0,405%
Income Tax payable on taxable income
30% x 1%
=
0.30%
Taxable income after deducted by the tax on a Permanent Establishment (branch profit tax/BPT)
(15% rate)
15% x (1-0,3)%
=
0,105%
Total
 
 
0,405%
Income Tax payable on taxable income
30% x 1%
=
0.30%
Taxable income after deducted by the tax on a Permanent Establishment (branch profit tax/BPT)
(15% rate)
15% x (1-0,3)%
=
0,105%
Total
 
 
0,405%
 
 
 
This is to be known and implemented accordingly.
 
Enacted in Jakarta
on 31 July 2008
DIRECTOR GENERAL,
signed
Darmin Nasution
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