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Value Added Tax termed 'Goods and Services and Sales Tax on Luxury Goods' Law ("Undang-undang Pajak Pertambahan Nilai atas Barang dan Jasa dan Pajak Penjualan atas Barang Mewah"/UU PPN and PPn BM): Law No. 8/1983, amended I by Law No. 11/1994, amended II by Law No. 18/2000, amended III by Law No. 42/2009, partially amended by Law No. 7/2021;
Take for example, the issue of Income Tax (PPh) rates and individual Income Tax rates cannot be changed quickly by the Minister of Finance or the Director General of Taxes. This is because the tariff issue is stated in the Taxation Law (UU). So, it must go through the approval of the House of Representatives (DPR). [7] [6]
Depending on the residence of the recipient, this form of withholding tax is known as either resident withholding tax (RWT) [23] or non-resident withholding tax (NRWT). [24] Some entities, such as banks and financial institutions, may hold an RWT exemption certificate, meaning persons who make certain payments to them (such as borrowers paying ...
Business rates form part of the funding for local government, and are collected by them, but rather than receipts being retained directly they are pooled centrally and then redistributed. In 2005–06, £19.9 billion was collected in business rates, representing 4.35 per cent of the total United Kingdom tax income.
[21] After the German Army captured large numbers of the PPSh-41 in the course of the German-Soviet War of 1941-1945, Berlin instituted a program to convert the trophy weapons to use the standard German submachine-gun cartridge – the 9×19mm Parabellum.