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Fees for Acquisition of Rights to Lands and Buildings ("Undang-undang Bea Perolehan Hak atas Tanah dan Bangunan/UU BPHTB"): Law No. 21/1997 amended by Law No. 20/2000; Tax Dispute Settlement Agency Law (Undang-undang Badan Penyelesaian Sengketa Pajak): Law No. 21/1997, repealed by Tax Court Law ("Undang-undang Pengadilan Pajak/UU PP"): Law No ...
The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.