Source: https://gnv.id/2020/07/13/determination-of-wht-art-23-26-tax-withholder-obligations-based-on-dgt-regulation-no-per-04-pj-2017/
Timestamp: 2020-08-05 12:43:59
Document Index: 384953758

Matched Legal Cases: ['Art. 23', 'Art. 23', 'Art. 23', 'Art. 23', 'Art. 23', 'Art. 23']

Determination of WHT Art. 23/26 Tax Withholder Obligations based on DGT Regulation No. PER-04/PJ/2017 – GNV Consulting Services
Determination of WHT Art. 23/26 Tax Withholder Obligations based on DGT Regulation No. PER-04/PJ/2017
The DGT has issued Decision No. KEP-269/PJ/2020 dated 10 June 2020 concerning Designation of Tax Withholders Obliged to Withhold and Submit Article 23/26 Withholding Tax (“WHT”) based on DGT regulation No. PER-04/PJ/2017. The main points of this regulation are summarized as follows:
The DGT requires all Taxable Entrepreneurs (“PKP”) that act as Art. 23/26 withholders to withhold tax, provide tax withholding slips, and submit Art. 23/26 WHT Returns based on DGT regulation No. PER-04/PJ/2017 starting from the August 2020 tax period.
Even if the taxpayer is no longer registered as a PKP, the obligations to withhold tax, provide tax withholding slips, and submit Art. 23/26 WHT Returns as stated in Point 1 will still apply.
For a taxpayer that register as a PKP after KEP-269/PJ/2020 is issued, the obligations to withhold tax, provide tax withholding slips, and submit Art. 23/26 WHT Returns will start from the date of registration.
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