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Decision of the Directorate General of Taxation no. KEP - 523/PJ./2001 regarding Tariffs and Procedures for the collection, deposit and reporting of income Tax article 22 by Industry and Exporters operating in the Forestry, Agriculture and Fisheries Sectors, on the purchase of materials for industrial requirements or their Export from traders collectors.

Country/Territory
Indonesia
Document type
Regulation
Date
2001
Source
FAO, FAOLEX
Subject
Agricultural & rural development, Fisheries, Forestry
Keyword
Business/industry/corporations International trade Monitoring Tax/levy Fiscal and market measures
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Indian Ocean, South-Eastern Asia
Abstract

This Decision concerns the amount of tariffs and procedures, methods of collection, deposit, and reporting of Article 22 of the income tax by industries and exporters involved in the forestry, plantation, agriculture and fishery sectors, on the purchase of materials for their industrial or export needs from collectors. The Decision requires industrial business and exporters, as tax collectors, to issue a proof of collection of income tax in three copies and provides for methods to submit a collection report.

Full text
Indonesian
Website
www.pajak.go.id

References - Legislation

Amended by

Regulation of the Directorate General of Taxation no. 23/PJ/2009 concerning Second Amendment to the Decision of the Directorate General of Taxation no. KEP - 523/PJ./2001 regarding Tariffs and Procedures for the collection, deposit and reporting of income Tax article 22 by Industry and Exporters operating in the Forestry, Agriculture and Fisheries Sectors, on the purchase of materials for industrial requirements or their Export from traders collectors.

Legislation | Indonesia | 2009

Keyword: Business/industry/corporations, International trade, Tax/levy, Fiscal and market measures, Agricultural commodities

Source: FAO, FAOLEX