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Tax Treaty Indonesia Singapura 28 Juli 2009

Posted by ignatiusedy in Pajak Penghasilan.
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Berlaku Hanya Jika ada COD

INDONESIA/SINGAPURA-1990, PENGHINDARAN PAJAK BERGANDA DAN PENCEGAHAN PENGELAKAN PAJAK ATAS PENGHASILAN
Tanggal: 8 MEI 1990 (SINGAPURA)

Article 5 PERMANENT ESTABLISHMENT

The term “permanent establishment” shall include especially; (i) …
the furnishing of services, including consultancy services by an enterprise through an employee or other person (other than an agent of an independent status within the meaning of paragraph 7) where the activities continue within a Contracting State for a period or periods aggregating more than 90 days within a twelve-month period.
Kalo atas nama perusahaan memberikan service -> Aktivitas di Indonesia => 90 Hari dalam 12 Bulan menjadi Subjek Pajak Indonesia (BUT)

Article 7 BUSINESS PROFITS

1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries in business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Kalo atas nama perusahaan memberikan service -> Aktivitas di Indonesia => Tidak lebih dari 90 Hari dalam 12 Bulan dan bukan termasuk kategori Subjek Pajak Indonesia (BUT/ Pasal 5) : Hak Pemajakan hanya ada di Singapura
Tidak Boleh dipotong PPh Pasal 26

Article 13 INDEPENDENT PERSONAL SERVICES

1. Income derived by a resident of a Contracting State in respect of professional services of other activities of an independent character shall be taxable only in that State unless he is present in the other Contracting State for a period or periods exceeding in the aggregate 90 days in any twelve-month period.
Kalo atas nama pribadi (Profesional Services i.e Dokter) memberikan service -> Aktivitas di Indonesia => Tidak lebih dari 90 Hari dalam 12 Bulan dan bukan termasuk kategori Subjek Hak Pemajakan hanya ada di Singapura ( Indonesia tidak berhak memajaki )

Article 14 DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles, 15, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State.
Kalo atas nama pribadi (Perusahaan – Karyawan) memberikan Aktivitas di Indonesia => Tidak memandang lebih/kurang dari 90 Hari dalam 12 Bulan
Hak Pemajakan bisa ada di Indonesia kalo pekerjaannya dilakukan di Indonesia

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