Category Archives: Tax Amnesty

Income Tax on The Renting Out of Land and/or Building

Background Government of Republic of Indonesia recently issued Government Regulation No. 34 of 2017 regarding Income Tax on the Revenue of Renting out Land And/or Building (“Government Regulation 34/2017”). This regulation will come into force on 2 January 2018. Government Regulation 34/2017 revokes the Government Regulation No. 29 of 2017 regarding Income Tax Payment on…
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Registration of Land Right Transfer in the Event of Tax Amnesty

Background Minister of Agrarian and Spatial Affairs/Head of National Land Agency (“Minster of ATR”) issued Minister Regulation No. 15 of 2017 on Registration of Land Transfer in relation to Tax Amnesty (“PERMEN ATR No. 15/2017”) which became effective since 15 August 2017. This Permen ATR No 15/2017 is issued to improve the land services conducted…
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