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PT Perusahaan Perdagangan Indonesia (Persero) (lit. ' Indonesia Trading Company ' ), or PPI , is the only Indonesian state-owned trading house . Its business is in export , import and distribution .
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.