| Issue Number : 4440

Procedures for Formal Examinations of Evidence of Income-Tax Payments for Land/Building Transactions Updated

Through the issuance of Regulation No. PER-08/PJ/2022 (“Regulation 8/2022”), the Director-General of Taxes (“Director-General”) has now updated procedures for the examination of evidence relating to the fulfillment of income-tax obligations for income deriving from the following types of transactions (collectively referred to as “Income-Tax Payments for Land/Building Transactions”):

  1. Transfers of rights over land and/or buildings; and
  2. The drawing up of sale-and-purchase agreements for conditional lands and/or buildings and their amendments.
......

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Through the issuance of Regulation No. PER-08/PJ/2022 (“Regulation 8/2022”), the Director-General of Taxes (“Director-General”) has now updated procedures for the examination of evidence relating to the fulfillment of income-tax obligations for income deriving from the following types of transactions (collectively referred to as “Income-Tax Payments for Land/Building Transactions”):

  1. Transfers of rights over land and/or buildings; and
  2. The drawing up of sale-and-purchase agreements for conditional lands and/or buildings and their amendments.
......

Sudah memiliki akun? Masuk

Hukumonline Pro

Berlangganan sekarang untuk akses tak terbatas ke berbagai Analisis Hukum!

Tingkatkan kualitas penelitian hukum Anda dengan berlangganan Paket Professional Hukumonline Pro dan dapatkan lebih banyak analisis hukum untuk referensi yang komprehensif

PRO PLUS

Rp 7.500.000

per bulan

  • Semua Fitur Paket Professional
  • Layanan Penerjemahan Peraturan
  • Precedent Hukumonline
  • Virtual Discussion

PROFESSIONAL

Rp 4.500.000

per bulan

  • Semua Fitur Paket Standard
  • Terjemahan Peraturan
  • Peraturan Konsolidasi
  • Premium Stories
  • Monthly Law Review (MLR)
  • Indonesian Law Digest (ILD)

STANDARD

Rp 2.500.000

per bulan

  • Indonesian Legal Brief (ILB)
  • Daily Updates
  • Bantuan Layanan Pencarian Peraturan
  • Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent