Laws & Regulations

Explanation on the regulation of the minister of finance number 40/pmk.03/2010 regarding procedure for calculation, collection, remittance, and reporting of value added tax on the utilization of intangible taxable goods and/or taxable services from outside the customs area

Penjelasan atas peraturan menteri keuangan nomor 40/pmk.03/2010 tentang tata cara penghitungan, pemungutan, penyetoran, dan pelaporan pajak pertambahan nilai atas pemanfaatan barang kena pajak tidak berwujud dan/atau jasa kena pajak dari luar daerah pabean

Issuing Body: Director General of Taxation

Issue Date: 22nd December 2010

Law Type: Circular Letter

Law Number: SE-147/PJ/2010

Law Status: [Subscribers Only]

Legal Centric English Translation Available: Yes

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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
  • 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
  • Sophisticated web platform and search
  • Legal Centric is trusted by a majority of the top law and accounting firms.
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