About Income Tax [ Part 1 ]

About Income Tax [ part 1 ]

Written by : Sakinatul M.

    Income Tax has the meaning that is tax is imposed to tax subject under the income is received or be gained in tax year. [ based on article 1 of laws about tax]

        Below, there are some basic laws of the tax, e.g.

1. Laws Numb. 7 of year 1983
2. Laws Numb. 7 of year 1991
3. Laws Numb. 10 of year 1994
4. Laws Numb. 17 of year 2000
5. Laws Numb. 36 of year 2008
6. Government regulations
7. Presidential Decree 
8. Finance Minister Decree
9. Director General Tax Regulations
10. Director General Form Letter

 Subject of income tax are 

• Person
• Legacy that hasn't been divided 
• Entity 
• Permanent Establishment 

[based on article 2 par. 1 The Laws Numb.36 of year 2008]

        Except that, subjects of income tax are divided become two parts there are Domestic Subject and Foreign Subject.

Meanwhile, that can't be consider as income tax subjects, there are :

• Representative of foreign country
• Foreign Ambassador , diplomatic and consular representative, official of foreign state, and their employees with particular requirement.
• International Organization that be appointed by finance minister with certain requirement.

• Official Representative of International Organization that be appointed by finance minister with certain requirement

To be continued to the next part

Coming Soon (@_^)