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Providers of Offshore E-Commerce Transactions Now Subject to 10% VAT

Providers of Offshore E-Commerce Transactions Now Subje

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5월의Tax News Flash는 역외 전자상거래에 대한 부가세 부과와 관련, 재무부 규정 No. 48/PMK.03/2020 (“PMK-48”)을 다루고 있습니다.  PMK-48은 과세지역 외에서 전자상거래를 통해 과세지역 내로 무형의 과세재화나 과세용역을 공급하는 거래에 대하여 10%의 부가세를 부과하는 규정으로 부가세 납부대상이 되는 무형의 과세재화나 과세용역의 목록, 부가세 징수 및 납부의 프로세스, 부가세징수의무자의 보고의무 등에 대해 언급하고 있습니다.

© 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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