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COVID-19 판데믹에 따른 세제혜택

COVID-19 판데믹에 따른 세제혜택

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이번 Tax News Flash에서는 COVID-19 판데믹에 따라, 정부가 발표한 두가지 조세정책을 다루고 있습니다:

  • 정부령(PERPPU) 1호는 법인세율 인하, 전자상거래(e-commerce)에 대한 과세 , 그리고 납세자의 권리행사와 의무이행, 각각에 따른 발행, 제출기한이 force majeure period에 해당하는 경우, 관련된 기한 등의 연장 등을 확정하였습니다.
  • 재무부규정 PMK-44(*)은 COVID-19에 영향을 받는, 특정산업과 관련된 납세의무자에 대한 세제혜택을 제공합니다.

(*) 4월 27일부터 유효한 PMK-44는 PMK-23을 대체하며, PMK-23은 폐지됩니다. PMK-44는 PMK-23보다 확장된 세제혜택을 제공합니다.

© 2020 Siddharta Widjaja & Rekan – Registered Public Accountants, an Indonesian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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