What is particular person in revenue tax? – non-resident people are topic to a common withholding tax (wht) at 20% in respect of their indonesian-sourced revenue.
Concessions are, nevertheless, obtainable the place a dta is in drive. * the charges are closing and utilized provided that the fee is made directly, or in two years on the most if the fee is made in sequence.
For funds for 12 months three onwards, the abnormal particular person tax charges apply. The closing tax charges for lump-sum pension funds from a government-approved pension fund and old-age safety saving funds from badan penyelenggara jaminan sosial ketenagakerjaan (bpjs ketenagakerjaan) (see social safety contributions within the different taxes part) are as follows*:.