Tax Amnesty facilities (Amenities)

Amenities

Tax Amnesty facilities that will be acquired by the taxpayer who follows the Tax Amnesty program, among others:

the elimination of withholding taxes (income tax and VAT and / or VAT BM), administrative sanctions, and criminal sanctions, which has not issued tax provisions;
elimination of administrative sanctions on the tax assessment has been issued;
do not tax audit, preliminary evidence examination and investigation of Crime in the Field of Taxation;
termination of tax audit, preliminary evidence examination and investigation of Crime in the Field of Taxation, in which case the taxpayer is being carried out tax audits, preliminary evidence examination and investigation of Crime in the Field of Taxation; and
Elimination Final Income Tax on transfer of treasure in the form of land and / or buildings as well as shares


consequence

Treasures repatriated shall be invested into the country for 3 years since transferred in the form of:

securities of the Republic of Indonesia;
bonds of State Owned Enterprises;
bond financing institution owned by the Government;
financial investment in the Bank's perception;
private companies that trade bonds overseen by the Financial Services Authority;
infrastructure investment through government cooperation with business entities;
real sector investment based on the priorities set by the Government; and / or
other forms of investment constituted under the provisions of the legislation.


Treasures revealed by the taxpayer can not be transferred abroad for 3 years from the issuance of Certificate.