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Disclosure of Financial Information for Tax Purposes PDF Print E-mail

As a member to the Global Forum on Transparency and Exchange of Information for Tax Purposes, Indonesia is required to enact a law before 30 June 2017 which implements its commitment to automatic exchanges of financial account information (AEoI) for tax purposes. With this goal in mind, the government has finally enacted Government Regulation in Lieu of Law No. 1 of 2017 on Access to Financial Information for Tax Purposes (“Perppu 1/2017”). 

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Submission of Foreign-Customer Taxation-Related Information Further Regulated PDF Print E-mail

The Financial Services Authority (“OJK”) has issued Circular Letter No. 16/SEOJK.03/2017 on the Submission of Foreign-Customer Taxation Information for the Purpose of the Automatic Exchange of Information Through Common Reporting Standards (“Circular Letter 16/2017”), which sets out a number of further provisions which implement the following legal documents:

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Government Reduces Fees for Receivers and Administrators PDF Print E-mail

In order to enhance the ease of doing business across Indonesia, the Ministry of Law and Human Rights (“Ministry”) has issued Regulation No. 2 of 2017 (“Amendment”), which amends Ministry Regulation No. 11 of 2016 (“Regulation 11/2016”) on Guidelines for the Determination of Fees for Receivers and Administrators. The Amendment redefines the relevant fee amounts for any administrators and receivers responsible for the management of debtors’ assets during bankruptcy proceedings or postponement-of-debt-payment trials, as mandated in Articles 76 and 234 (5) of Law No. 37 of 2004 on Bankruptcy and the Postponement of Debt Payment Obligations (“Law 37/2004”).

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Notary Fees for the Establishment of Limited-Liability Companies by UMKMs PDF Print E-mail

In a bid to enhance Indonesia's ease-of-doing-business ranking, to improve life for its small and medium-sized companies and to therefore attract more investment into the country, the government introduced its 12th economic-policy package last year, which in essence aims to simplify procedures, as well as reduce the various costs involved in the establishment of limited-liability companies, specifically micro-, small- and medium-scale enterprises.

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General Plan for National Energy PDF Print E-mail

Presidential Regulation No. 22 of 2017 on General Plan for National Energy (“Regulation 22/2017”) has just been issued as an implementation of Article 12, paragraph (2) and Article 17, paragraph (1) of Law No. 30 of 2007 on Energy, which required further provisions to be set out relating to the following matters:

1). The National Energy Council; and
2). General Plan for National Energy (Rencana Umum Energi Nasional – “RUEN”).

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