PwC Indonesia Tax Services

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Mamoru Honda. Ph: +62 21 528 90367. Mobile ph: +62 8118605826 mamoru.x. [email protected]. Engeline Siagian. Ph: +62 21 528 90770. Mobile ph: +62 ...
Contacts Ali Mardi Ph: +62 21 528 90622 Mobile ph: +62 8121023818 [email protected]

Ali Widodo Ph: +62 21 528 90623 Mobile ph: +62 811961572 [email protected]

Anthony J Anderson Ph: +62 21 528 90642 Mobile ph: +62 8111890380 [email protected]

Ay-Tjhing Phan Ph: +62 21 528 90658 Mobile ph: +62 8111890408 [email protected]

Engeline Siagian Ph: +62 21 528 90770 Mobile ph: +62 8111890398 [email protected]

Jim McMillan Ph: +62 21 528 90861 Mobile ph: +62 8111801657 [email protected]

Laksmi Djuwita Ph: +62 21 528 90700 Mobile ph: +62 811187489 [email protected]

Margie Margaret Ph: +62 21 528 90862 Mobile ph: +62 816893645 [email protected]

Ray Headifen Ph: +62 21 528 90800 Mobile ph: +62 811158216 [email protected]

Shunsuke Wariishi Ph: +62 21 528 90967 Mobile ph: +62 8111666850 [email protected]

Mamoru Honda Ph: +62 21 528 90367 Mobile ph: +62 8118605826 [email protected]

Tim Watson Ph: +62 21 528 90370 Mobile ph: +62 811897042 [email protected]

Japanese Desk: Hirotaro Kitamura Ph: +62 21 528 90792 Mobile ph: +62 816769217 [email protected]

Korean Desk: Hong Hyeon Kim Ph: +62 21 528 91009 Mobile ph: +62 81281877955 [email protected]

Timor Leste Desk Tim Watson Ph: +62 21 528 90370 Mobile ph: +62 811897042 [email protected]

© 2011 PT Prima Wahana Caraka. All rights reserved. In this document, “PwC” refers to PT Prima Wahana Caraka, which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.

PwC Indonesia Tax Services Working together with clients to find the best solutions technically sound and commercial

Tax Services “On a page” Can you confidently and comfortably answer the questions posed below? … if not, PwC Tax Services can assist you. •



Do you find it difficult in staying abreast of the ongoing developments in Indonesian tax regulations? Do you have arrangements in place to assist?



Are your Commissioners and Directors kept appraised of all the tax exposures and risks in your company?



Does your finance team proactively consider the domestic and cross border tax implications of major transactions entered in by your company (e.g. asset sales, construction programs, joint ventures & alliances, procurement contracts, etc.)?

Are you aware of the key tax risks related to your international business activites? Have you assessed your obligations for any Controlled Foreign Corporations or potentially taxable Permanent Establishments overseas? Are you comfortable that you are legally entitled to access tax treaty rates of taxation?





Is your in house-tax team fully equipped to handle the demands of tax compliance in all offshore jurisdictions where you operate?

Are you aware how a well-managed tax audit process can potentially save you time and money?



Is your company at risk to be audited and how ready is the company? Can you locate all the relevant documents within the 30 day timeframe? Do you know what these documents are?

International Tax • Tax planning

Corporate Tax





Can you support the disclosures made in your annual Corporate Income Tax Return?

• Tax audit, objection & appeal

• Permanent Establishment Exposures

• Tax Advisory, structuring & planning

• Investment Structuring

Energy, Utilities and Mining

Transfer Pricing

• Tax Due Diligence

Consumer & Industrial Products

• Transfer Pricing (TP) documentation

• M & A Transaction Support

Technology, Information, Communication, Entertainment and Media

• Risk assessment • TP planning

• Investment: PMA establishment & compliance



Does your company have sufficient resources to take care of your own payroll in terms of accuracy, compliance and confidentiality?



Do you have competent resources to take care of company secretarial and regulatory compliance? Do you have all the proper licences? Or do you know what is currently required?



Are you familiar with the tax affairs (e.g. tax position, tax audit status, tax dispute status, tax risk profile, etc.) of the target company?



Have you considered how different investment structures and exit strategies may result in different tax positions that impact the total return on your investment?



Do your transaction documents properly reflect all the necessary arrangements agreed between the parties in regard to tax liabilities and exposures?

• Rulings • Valuation & Classification

• Monthly & Annual Tax compliance

• Post clearance audit

• Tax registration/ De-registration (Expatriates)

• Trade issues • Customs disputes

Are you looking at opportunities to invest in Indonesia and need assistance with company/RO establishment, accounting or payroll support in the critical early period?

Do you know the tax implications of your proposed M & A transaction?

• Tax advisory, structuring & planning

Sustainability & Climate Change

• Payroll services

Investment and Payroll Services •

• Tax Advisory on post transaction integration

Mergers and Acquisition

Japan Business Desk, Korean Business Desk & Timor Leste

How well do you know your business and your related party transactions?



• Tax Audit Post Merger

Financial Services

• Rulings

Tax Disputes

• Other: Supreme Court

• Tax Treaty application

• Monthly & annual compliance • Tax Diagnostic review

Are you aware that there is a formal requirement to maintain TP documentation?

Have you assessed the potential downside (in monetary and reputational terms) if your company is not successful in managing its tax audits?



• Tax advisory





VAT

• General advice & Tax audit



Do your information systems and business processes comply with the requirements of the VAT law?



Are you aware of the VAT penalties for noncompliance?



Do you and your accounts payable team know what the requirements of a valid VAT invoice are?

• Customs advisory

International Assignments

Customs



Are you properly managing your company’s customs issues to mitigate any potential customs exposures and risks? Or are you relying on your freight agent to do this?



Has your company identified any opportunities for duty refunds or exemptions?



Are you ready for a customs audit? Do you have adequate records and sufficient resources?



Have you properly structured your expatriate employees’ assignments in Indonesia to minimise any potential tax exposures?



Are your expatriate employees in compliance with their individual taxation obligations? Does the company have any obligation to employees to assist?



Are your expatriate employees ready to deal with a personal tax audit?