Laws & Regulations
Implementing Guideline on Regulation of the Minister of Finance Number 107/PMK.03/2017 regarding Stipulation Of The Acquisition Time Of Dividend And The Basis Of Its Calculation By Resident Taxpayers For Investments In Foreign Business Entities Other Than Publicly Listed Companies As amended By Regulation of the Minister of Finance Number 93/PMK.03/2019
Pedoman Pelaksanaan Peraturan Menteri Keuangan Nomor 107/PMK.03/2017 Tentang Penetapan Saat Diperolehnya Dividen Dan Dasar Penghitungannya Oleh Wajib Pajak Dalam Negeri Atas Penyertaan Modal Pada Badan Usaha Di Luar Negeri Selain Badan Usaha Yang Menjual Sahamnya Di Bursa Efek Sebagaimana Telah Diubah Dengan Peraturan Menteri Keuangan Nomor 93/PMK.03/2019
Issuing Body: The Director General of Taxation
Issue Date: 28th December 2021
Law Type: Circular Letter
Law Number: SE-55/PJ/2021
Law Status: [Subscribers Only]
Legal Centric English Translation Available: Yes
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- The largest law / tax legislation database for Indonesia
- Tens of thousands of translations of legislation covering all business areas
- Daily bilingual legal and tax updates
- Articles on important legal and tax issues
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- Sophisticated web platform and search
- Legal Centric is trusted by a majority of the top law and accounting firms.
Please Login or start a Free Trial to view the rest of this content
This content is reserved for Legal Centric subscribers. Benefits include access to:
- The largest law / tax legislation database for Indonesia
- Tens of thousands of translations of legislation covering all business areas
- Daily bilingual legal and tax updates
- Articles on important legal and tax issues
- Weekly email alerts
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- Legal Centric is trusted by a majority of the top law and accounting firms.
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