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Tax Amnesty Important Points Regarding SPV:_1

07 Sep 2016

Tax Amnesty Important Points Regarding SPV:

  • Do not have to report the assets of SPV at Tax Amnesty for the Active SPV
  • Non active SPV’s assets should be reported consolidatedly
  • Previously, Non active SPV must be disclosed and transfer the title of ownership to Individual or owner’s company in order to get 2% TA rate until 31 September 2016 (MOF no.127/MOF.010/2016, 23 August 2016). (Per revision of MOF no.127/MOF.010/2016, the obligation to close the SPV is withdrew).

Best Regards,
Agung Tjahjady SH, CPA, MM, BKP
Registered Tax Consultant, Advocate

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