Tax Clinic for INA members

Free Tax Clinic for INA members on 19 June, 9.00 – 12.00 hrs, INA, in co-operation with LF Tax Consulting. Members and their accounting staff can ask questions they may have on tax issues.

The Indonesian tax office has selected several industries to be the focus of tax audits, including: plantations, mining, real estate, automotive, chemical industry, banking and Insurance.

The advisers of LF Tax Consulting and INA will provide one hour of individual advice.

Especially questions on tax issues

  • Compliance of Income Tax Article 21. Following the significant expansion of non-taxable income bracket at the beginning of this year (from Rp 15.8 mln to 24.3 mln per year), the tax authority will focus on the compliance with these provisions;
  • Tax audit processes focused on the nearly expired fiscal years 2003-2008. The year 2008 marked several significant changes in the area of taxes. The expiration period of fiscal years was shortened from the initial 10 (ten) years to 5 (five) years. Overpaid monthly VAT returns that were compensated with the consecutive period/year might become the target of tax audit as the Tax Office wants to avoid that such overpaid returns cannot be audited anymore;
  • Taxation of representative offices as permanent establishments Representative offices can be taxed as permanent establishments if certain requirements are not met;
  • Specific Industries Alert


If you are interested in using this free advice, please email to and indicate the time of your preference and the topic you would like to discuss. You will then receive confirmation of your scheduled meeting time.

When: Wednesday 19 June 2013, 9.00 – 12.00,
Venue: INA office

Related article: Mr. Elmar Bouma – the Director of INA | | Start your good fortune with INA!