英文版 印尼所得税税法 - No.17.xls000-incometaxlaw

CONSOLIDATIONOFLAWOFTHEREPUBLICOFINDONESIANUMBER7OF1983CONCERNINGINCOMETAXASLASTLYAMENDEDBYLAWNUMBER17OF2000CHAPTER1GENERALPROVISIONArticle1Incometaxshallbeimposedonanytaxablepersoninrespectofincomeduringataxableyear.ElucidationArticle1ThisLawregulatesincometaximpositiononTaxablePersonsinrelationtoincomereceivedoraccruedinataxableyear.TaxablePersonwillbesubjecttotaxifthatpersonreceivesoraccruesincome.ATaxablePersonwhoderivesincomeiscalledaTaxpayerunderthislaw.ATaxpayeristaxedontheincomereceivedoraccruedduringataxableyearorafractionofataxableyear,ifthetaxobligationscommenceorendinataxableyear.Thetermataxableyearunderthislawmeansacalendaryear.However,aTaxpayermayuseanaccountingyearwhichisdifferentfromthecalendaryearinsofarastheaccountingyearhastheperiodof12(twelve)months.CHAPTERIITAXABLEPERSONArticle2(1)Taxablepersonconsistsof:a.1)anindividual;2)anundividedinheritanceasaunitinlieuofthebeneficiaries;b.anentity;c.apermanentestablishment.(2)Taxablepersoncomprisesofresidentandnon-residentTaxpayer.(3)Theterm“residentTaxpayer”means:a.anindividualwhoresidesinIndonesiaorispresentinIndonesiaformorethan183(onehundredandeighty-three)dayswithinany12(twelve)monthperiod,oranindividualwhoinparticulartaxableyearispresentandintendstoresideinIndonesia;b.anentityestablishedordomiciledinIndonesia;c.anundividedinheritanceasaunitinlieuofthebeneficiaries.(4)Theterm“non-residenttaxpayer”means:a.anindividualwhodoesnotresideinIndonesiaorispresentinIndonesiafornotmorethan183(onehundredandeighty-three)dayswithinany12(twelve)monthperiod,andanentitywhichisnotestablishedordomiciledinIndonesiaconductingbusinessorcarryingoutactivitiesthroughapermanentestablishment;b.anindividualwhodoesnotresideinIndonesiaorispresentinIndonesiafornotmorethan183(onehundredandeighty-three)dayswithinany12(twelve)monthperiod,andanentitywhichisnotestablishedordomiciledinIndonesiaderivingincomefromIndonesiaotherthanfromconductingbusinessorcarryingoutactivitiesthroughapermanentestablishment.(5)ApermanentestablishmentshallbeanestablishmentusedbyanindividualwhodoesnotresideorispresentinIndonesiafornotmorethan183(onehundredandeighty-three)dayswithinany12(twelve)monthperiod,orbyanentitywhichisnotestablishedordomiciledinIndonesiaintheformof,amongothers:a.aplaceofmanagement;b.abranch;c.arepresentativeoffice;d.anoffice;e.afactory;f.aworkshop;g.aminingandextractionofnaturalresources,drillingusedforminingexploration;h.afishery,animalhusbandry,farm,plantationorforestry;i.aconstruction,installationorassemblyproject;j.thefurnishingofservicesthroughemployeesorotherpersonnel,ifconductedformorethan60(sixty)dayswithin12(twelve)monthperiod;k.anindividualoranentityactingasadependentagent;l.anagentoremployeeofaninsurancecompanythatisnotestablishedordomiciledinIndonesiaifitcollectspremiumsorinsuresriskinIndonesia.(6)TheresidenceofanindividualorthedomicileofanentityshallbedeterminedbytheDirectorGeneralofTaxesaccordingtotherealsituation.ElucidationArticle2Paragraph(1)Theterm“TaxablePerson”includesanindividual,anundividedinheritanceasaunity,anentity,andapermanentestablishment.SubparagraphaAnindividualasaTaxablePersonmayresideorstayinIndonesiaoroutsideIndonesia.AnundividedinheritanceasaunityconstitutessubstitutetoTaxablePerson,substitutingthosewhohavetherightthereof,namelytheheirs/heiresses.ThepurposeofdesignatinganundividedinheritanceasasubstituteTaxablePersonistoallowDGTtocollecttaxoriginatingtherefrom.SubparagraphbAsprovidedinLawonGeneralProvisionsandTaxProcedures,thetermentityisdefinedasagroupofpersonsand/orcapitalasaunitywhetherornotitconductsbusinessoractivity,includinglimitedcompanies,limitedpartnerships,othertypesofcompanies,state-ownedorlocalgovernment-ownedenterprisesinwhatevername,firma,kongsi,cooperative,pensionfund,partnership,association,foundation,publicorganization,social-politicalorganizationorsimilarorganization,institution,permanentestablishmentandotherformsofentitiesincludinginvestmentfund.Underthislaw(seesub-paragraphc),permanentestablishmentistreatedasaspecialtaxableperson,separatedfromanentity.Therefore,despitethesimilarityofitstreatmentwithanentity,forIncometaxpurposes,apermanentestablishmenthasaspecialstatusandisnotincludedinthetermofanentity.Stateorlocalgovernment-ownedenterprisesconstituteTaxablePersonsirrespectiveofthenameandtheform,thusanyunitwithinthegovernmentorganizations,suchasaninstitutionandanentityownedbythegovernment,whichconductsbusinessesoractivitiestoderiveincome,constitutesaTaxablePerson.ParticularunitsofgovernmentorganizationsdonotconstituteTaxablePersonsifthefollowingcriteriaaremet:1)Theyareestablishedbasedonregulatinglaws.2)TheirfundingisfromStateorLocalGovernmentBudget.3)TheirearningsareincludedinStateorMunicipalBudget;and4)TheirbooksareauditedbyGovernment’sAuditor.AsaTaxablePerson,aninvestmentfund,establishedaslimitedcompanyorotherforms,isincludedinthetermofanentity.Theterm“association”includescommercialassociation,union,society,orassociationofpartieshavingthesameinterests.SubparagraphcSeetheprovisioninparagraph(5)andtheelucidationthereof.Parag