About

Kupas Tuntas PPN

Understanding of tax regulations is parallel with the efforts in minimizing potential tax risks due to inaccuracy of the implementation. Based on the legal character of Value Added Tax (VAT), all goods and services are basically VAT objects since VAT is imposed on consumption of goods and/or services within the Customs Area. However, under the consideration of economic, social and culture, certain goods and services are not subject to VAT collection, exempted or even free from its imposition. What are they? And what are the criteria?
This book helps the readers to answer the above questions using practical explanation yet providing comprehensive analysis according to the prevailing tax regulations. Interpretations of the related provisions not clearly stipulating the objects are provided by still referring to official stipulation and affirmations from the tax authority. Though the letters of the Director General of Taxes and Directors of VAT and Other Indirect Taxes are not considerably strong legal basis (so long as they still conforms to the higher regulations), they still can be reliable and valid references.

About

MUC TaxMinimagz is a monthly publication of MUC Consulting Group to provide our clients, contacts and business relations with information of tax news and latest tax regulations. The materials within are limited to the purpose of providing information and should not treated similarly as professional advise or basis in formulating strategic business decisions. Should you have queries regarding the issues in this edition, feel free to contact our tax consultants. For free subscription of MUC TaxMinimagz, please send your request by email to editorialcrews@muc.co.id. For more information about MUC Tax Consulting Group, please visit www.mucglobal.com.

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Greetings from Editors

Dear Readers,

In this momentous point of time, it is really our great opportunity to give the best appreciation for your support for our TaxMinimags in its first year. As consultants, we have always tried to give added value to our clients, business relations and other stakeholders.

We wish that we could always improve this publication for more beneficial information to add your reference of taxation in Indonesia for the coming years.

Have a nice reading!

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