On early 2023, the tax practice team of METALAW have contributed to the 7th Edition of The Legal 500 Tax Comparative Guide specifically in the Indonesia Chapter, published by The Legal 500 which has been analysing law firms across the world. Under this publication, METALAW provides overview of taxations laws in Indonesia which covered 24 questions in a Q&A format provided by Michael Anderson and Dr. Simon Whitehead of Joseph Hage Aaronson LLP.
This publication answers 24 topics describing the current condition of taxation law in Indonesia, which includes the questions regarding taxations on businesses and individuals. The issues discussed in this publication mainly focuses on:
Principal procedural obligations of taxpayer in these jurisdictions, which also include obligation to conduct bookkeeping, tax return filing, and due date for tax payment.
Key regulatory authorities in the jurisdictions. This publication also provides elaboration on taxation dispute settlement related to the capability of tax dispute towards adjudications by court or other body, along with the duration of the dispute proceedings.
Taxpayer personal data protection in which whether the taxpayer data is safeguarded against disclosure to third parties, as well as the applicability of the Common Reporting Standards in these jurisdictions.
The qualifications of a tax subject in the Indonesia jurisdiction for individual and corporate.
The applicable taxations toward business activities which includes cross-border transactions which are targeted by the tax authorities, the concept of business tax obligations in connection with the concept of fiscal residence or registration.
The publication of this Comparative Guide of The Legal 500 by METALAW Tax Practice Team provides answers to the current frequently asked questions in relation to the taxation aspects in Indonesia. METALAW has also contributed to several other articles which discussed Indonesia’s current trend and development of law in Conventus Law.
