TRANSFER PRICING DOCUMENTATION IN INDONESIA MOF PMK213PMK 032016
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TRANSFER PRICING DOCUMENTATION IN INDONESIA MOF : PMK-213/PMK. 03/2016
Master File Organization Chart & Structure Business Activities Intangible Asset Financial Actiitivities Parent Condolidated Income Statement Tax Information of Aff Transaction
Local File Identity & Business Activities Related & 3 rd Parties Information Arm’s Length Application Financial Information Price Formation Information Segmented
Cb. Cr Information every member of Group, Local or Outside Country: • • • Country Name Gross Revenue EBIT Tax Withhold/Paid Tax Income Payable Capital Accumulated Retained Earning Employees Tangible Assets except Cash Member of Group List and Business Activities • Per Country
TPD (Master File & Local File) Yes Has Affiliate Transaction? Yes Gross Revenue > 50 bill ? No Yes Yes Goods Transaction >20 bill ? No Services, Interest, Others Transaction >5 bill ? No < Indonesia? Current Year Based on Year Before Current Year No No No Need TPD IN INDONESIA Affiliate Country Tax Income Rate
Current Year Gross Revenue ≥ 11. 000 billion Parent Company in Indonesia No No Need Cb. Cr Yes Required to make Cb. Cr No Has Affiliate Transaction ? Yes Required to make MF & LF & Cb. Cr TAXPAYERS WHO REQUIRED TO MAKE CBCR - 1
Indonesia Company as Member of Group with Parent outside of Indonesia Parent Country Oblige Cb. Cr No Yes Parent Country has Cb. C exchange Agreement with Indonesia No Required to make Cb. Cr Yes No Need Cb. Cr Yes Indonesia Gov can get Cb. C No TAXPAYERS WHO REQUIRED TO MAKE CBCR - 2
THANKS CON TACT US FOR FURTHER TPD PREPARATION GRA HA SUR VEYOR BLD LV 19 -SUITE 1902 C JL. GATOT SU BROTO KAV 56, JAKARTA 12950 INDONESIA PH ONE : +62215279470 EMA IL : TB RIGHTS@TBRIGHTS. COM
