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Further Queries

An analysis by PB Taxand, Taxand Indonesia

The Indonesian Government recently issued an amendment to tax regulations concerning aid, donations, or grants. It replaces four older regulations, bringing all related tax rules together under one updated framework.

 

Our Indonesian member firm, PB Taxand, has published a detailed analysis of the amendments, which you can read in full here.

 

This includes key updates regarding:

  • Donor/grantor deductibility from gross income
  • General income tax treatment for the beneficiary
  • Provisions on acquisition value
  • Obligation to issue a receipt and submit reports

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Article tags

Compliance | Income Tax | Indonesia | Reporting

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