Advanced Indonesian Value Added Tax (VAT) – Selected Issues

Background:

The main purpose of this seminar is to provide academic knowledge and understanding in the field of Value Added Tax (VAT) in business activity. The seminar also deals with policy and practice problems in Indonesian VAT. The emphasis of this seminar is on the VAT treatment of cross-border transactions and the impact thereof on decision-making processes concerning multinational enterprises when conducting their business.

Topics Covered:

1. Concept and Application of VAT;
2. Special Industry;

• VAT on mining sectors in the form o Contract of Work or a Production Sharing Contract,
• VAT on Immoveable Property,
• VAT on Financial Services,
• Comparative Study: VAT in EU.

3. Special Transaction;

• Zero Rate, Exemption,
• VAT Integrated.

4. VAT Treatment on Personal use and Provided Free of Charged;
5. International Transaction.

• Import,
• Export,
• VAT on Cross-Border Services/Intangible: Telecommunication, E-Commerce.