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| INDONESIA TAX LAW |
KUP LAW
The General Tax Provisions and Procedure Law is well known as KUP (Ketentuan Umum Perpajakan) Law. This tax law governs formality matters (procedure, penalty, authority, etc). It is originated in 1983 (Law No 6/1983) then it is amended 4 (four times) which are :
- Law 9 Year 1994
- Law 16 Year 2000
- Law 28 Year 2007
- Law 16 Year 2009 (Determination of Government Regulation In Lieu of Law Number 5 Year 2008 To Be Tax Law)
The consolidated version of KUP Law can be downloaded here.
INCOME TAX LAW
Income Tax Law, well known as Undang-Undang Pajak Penghasilan, has been amended 4 (four times) from its original (Law 7 of 1983), as follows :
- Law 7 Year 1991
- Law 10 Year 1994
- Law 17 Year 2000
- Law 36 Year 2008
The consolidated version of Income Tax Law can be downloaded here.
VALUE ADDED TAX (VAT) LAW
VAT LAW, well known as Undang-Undang Pajak Pertambahan Nilai, has been amended 3 (three) times from its original (Law 8 of 1983), as follows :
- Law 11 Year 1994
- Law 18 Year 2000
- Law 42 Year 2009
The consolidated version of VAT Law (up to year 2000) can be downloaded here. Amendment of VAT Law in 2009 can be downloaded here.
