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Rabu, Januari 11, 2023

Certain Sports to Be Subject to PPh

Tax and Non-Tax Charges

The Director-General of Taxes under the Ministry of Finance, Suryo Utomo ("Director-General"), has issued a statement affirming that the government is planning to impose natura taxes by the second semester of 2023. The public dissemination of this new tax will take place between three to six months prior to its imposition. As background information, natura and benefits themselves are defined as rewards in the forms of goods and facilities/services respectively.
Taxes on natura are addressed under Regulation of the Government No. 55 of 2022 on the Adjustment of Provisions in the Income Tax Sector ("Regulation 55/2022"), while the Director-General has stated that Regulation 55/2022 also encompasses several natura and/or benefits that will be exempted from the imposition of income tax (pajak penghasilan – "PPh"). Details of said PPh exemptions relating to natura and/or benefits will be further addressed under a forthcoming Regulation of the Minister of Finance.
In terms of the above-described PPh exemptions, the referred to natura and/or benefits encompass: 1) Food and beverages that are provided at workplaces to all staff members in line with certain requirements (including through reimbursement mechanisms); 2) Natura and/or benefits that are granted in certain places (e.g. settlements, healthcare facilities, educational facilities, places of worships, transportation and sports venues); 3) Items that must be provided in relation to health, safety and/or security (e.g. uniforms, safety equipment, crew accommodation and so forth); 4) Items that are funded through state/regional/village revenue and expenditure budgets; and 5) Natura and/or benefits of certain types and/or that are subject to certain limitations (e.g. holiday gifts, work facilities/equipment, healthcare services in workplaces and certain sports facilities). However, certain types of sports will be subject to PPh, including golf, horse riding and automotive sports. _(ANT)

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The Director-General of Taxes under the Ministry of Finance, Suryo Utomo ("Director-General"), has issued a statement affirming that the government is planning to impose natura taxes by the second semester of 2023. The public dissemination of this new tax will take place between three to six months prior to its imposition. As background information, natura and benefits themselves are defined as rewards in the forms of goods and facilities/services respectively.
Taxes on natura are addressed under Regulation of the Government No. 55 of 2022 on the Adjustment of Provisions in the Income Tax Sector ("Regulation 55/2022"), while the Director-General has stated that Regulation 55/2022 also encompasses several natura and/or benefits that will be exempted from the imposition of income tax (pajak penghasilan – "PPh"). Details of said PPh exemptions relating to natura and/or benefits will be further addressed under a forthcoming Regulation of the Minister of Finance.
In terms of the above-described PPh exemptions, the referred to natura and/or benefits encompass: 1) Food and beverages that are provided at workplaces to all staff members in line with certain requirements (including through reimbursement mechanisms); 2) Natura and/or benefits that are granted in certain places (e.g. settlements, healthcare facilities, educational facilities, places of worships, transportation and sports venues); 3) Items that must be provided in relation to health, safety and/or security (e.g. uniforms, safety equipment, crew accommodation and so forth); 4) Items that are funded through state/regional/village revenue and expenditure budgets; and 5) Natura and/or benefits of certain types and/or that are subject to certain limitations (e.g. holiday gifts, work facilities/equipment, healthcare services in workplaces and certain sports facilities). However, certain types of sports will be subject to PPh, including golf, horse riding and automotive sports. _(ANT)

......

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Semua Fitur Paket Professional
Layanan Penerjemahan Peraturan
Precedent Hukumonline
Virtual Discussion

PROFESSIONAL

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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

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