Begini Isi PMK Baru Soal Advance Pricing Agreement
This new regulation on the documentation requirement – Regulation No. 213/PMK.03/2016 (“PMK-213”) dated and effective 30 December 2016 – essentially introduces a three-tiered approach to documentation consistent with the BEPS Action 13 recommendations, provides a threshold on the maintenance of such documentation, and requires the TaxFlash - PwC Minister of Finance Regulation No.PMK-213/PMK.03/2016 (PMK-213) and DGT Regulation No.PER-29/PJ/2017 (PER-29). PMK-213 only requires Master and Local files to be available no later than four months after the end of the tax year. Under that regulation, the document to be Kapan TP Doc Wajib Tersedia? – Foresight Consulting Jakarta Transfer Pricing Documentation (TP Doc) merupakan dokumen yang diselenggarakan sebagai dasar penerapan Prinsip Kewajaran dan Kelaziman Usaha dalam Penentuan Harga Transfer yang dilakukan oleh Perusahaan. Perusahaan harus menyediakan TP Doc sesuai waktu yang telah ditentukan dalam Pasal 4 PMK-213/PMK.03/2016.
Transfer Pricing Documentation (TP Doc) is a document organized as a basis for the application of Arm’s Length Principle in the Determination of Transfer Prices conducted in Business by the Company. The company must provide the TP Doc in accordance with the time specified in Article 4 of PMK-213 / PMK.03 / 2016. www.salaki-salaki.com www.salaki-salaki.com Revision of PER-02/PJ/2019: TP Doc Not Needed as ... TP Doc as regulated by Minister of Finance Regulation Number 213/PMK.03/2016 (PMK-213) consists of Master Documents, Local Documents, and/or Country by Country Report (CbCr). (February 4, 2019), the Ortax Editorial Team accesses the page of the Directorate General of Taxes (DG Tax) at the address www.pajak.go.id and there is a Distribution
Peraturan Menteri Keuangan Nomor: 213/PMK.03/2016 ... peraturan menteri keuangan republik indonesia nomor 213/pmk.03/2016 tentang jenis dokumen dan/atau informasi tambahan yang wajib disimpan oleh wajib pajak yang melakukan transaksi dengan para pihak yang mempunyai hubungan istimewa,&nbs PMK – 213/PMK.03/2016 – PERATURAN PAJAK 2016 (243) 2017 (290) 2018 (202) 2019 (236) 2020 (74) badan nasional penanggulangan bencana dan kementerian keuangan republik indonesia (1) bea materai (13) bm (83) bphtb (96) circular letter (1) direktur jenderal bea dan cukai departemen keuangan dan direktur jenderal pajak departemen keuangan (1) direktur jenderal pajak (3) event seminar (1) MENTERIKEUANGAN REPUBLIK INDONESIA SALIN AN
New Requirements based on PER-29/PJ/2017 29”) 213/PMK.03/2016 (“PMK 213”) dated 30 December 2016 which is applicable for tax year ended on or after 30 December 2016. PMK-213 adopts the three-tiered approach of the transfer pricing documentation in line with the recommendations of BEPS Action 13: MENTERIKEUANGAN REPUBLIK INDONESIA SALIN AN NOMOR 202 /PMK.03/2015 TENT ANG PERUBAHAN ATAS PERATURAN MENTER! KEUANGAN NOMOR 9/PMK.03/2013 TENTANG TATA CARA PENGAJUAN DAN PENYELESAIAN KEBERATAN Menimbang DENGAN RAHMAT TUHAN YANG MAHA ESA MENTER! KEUANGAN REPUBLIK INDONESIA, a. bahwa ketentuan mengenai tata cara pengajuan dan penyelesaian keberatan telah diatur dalam Peraturan Minister of Finance Regulation No. 213/PMK.03/2016 年度財 … Regulation No. 213/PMK.03/2016 2016年度財務省規定213号） インドネシア財務省より移転価格文書に関連する新たな要請事項が財務省規定第213号（PMK-213）として2016年12 月30 日付で発行されま … Panduan Lengkap PMK No 9 Tahun 2018 tentang perubahan PPn ...
Aturan Baru Membuat Transfer Pricing Documentation (TP Doc ...
