Investor Presentaiton
FACILITIES AND CONVENIENCE
50
50
PMK 237/2020
BB BANK INDONESIA
BANK SENTRAL REPUBLIK INDONESIA
TAX HOLIDAY
Eligible Subjects
Minimum Investment
Facilities
Procedure
Business entity
FACILITIES AND CONVENIENCE
Investors/producers who carry out main activity in SEZ
IDR 100 billion
Tax holiday 100%
•
•
Business entity as long as 10 years
Investors/producers accordance to investment value
Investment > IDR 1 trillion as long as 20 years
Investment IDR 500 billion to < IDR 1 trillion as long as 15 years
Investment IDR 100 billion to < IDR 500 billion as long as 10 years
Transition to 50% of income tax (PPh) reduction for 2 years
Submission, verification and decision making are done online via OSS
system. Verification is carried out by BKPM within 5 working days
PMK 237/2020
TAX ALLOWANCE
FACILITIES AND CONVENIENCE
Investors/producers who :
•
Carry out main activities in SEZ and choose to be given a tax allowance
or do not meet the criteria and requirements of the SEZ tax holiday, or
Carry out other activities in SEZ
•
Eligible Subjects
•
Reduction in net income by 30% for 6 years (5% per annum)
Facilities
Procedure
North Sumatra Investment Book
•
•
.
Accelerated depreciation and amortization
Dividend income tax rate of 10% for foreign taxpayers or lower in
accordance with Double Taxation Avoidance Agreement (P3B)
Loss compensation for 10 years that are given automatically without the
need to meet certain conditions
Submission, verification and decision making are done online via OSS
system. Verification is carried out by BKPM within 5 working daysView entire presentation