At this moment, for all taxpayers in Indonesia, especially the Agency has a special relationship and transactions or dealings which is a resident of a Tax Haven Country must get the documents prepared in connection with transfer pricing regulations have been issued Indonesia Director General of Taxes on Income Tax Form WP Board of the new.
The Income Tax Forms Income tax payers of this new body issued as a means to accommodate Article 18 of Law Number 17 of 2007 as updated by Law No. 36 of 2008 regulating the transaction of special relationship.
Income Tax Forms Income tax payers of this new agency will be further stipulated in the Regulation of the Director General of Taxation Tax PER-39/PJ/2009, where there is basically not much change in the form of Income Tax Income tax payers of this new body when compared with the SPT form of Income Tax payers Agency previously. But the interesting thing that needs to be seen in fomulir new is the addition of a new column on the form the parent of the Statement of Transactions Related Parties.
Judging further, adding a new column is not only intended to deal a special relationship alone, but also include statements about the presence or absence of transactions with parties who are residents of the country a tax haven country.
Regarding the notion of transactions of special relationship and / or transactions with parties who are residents of the country a tax haven country is described again in the instructions for filling Income Tax payers Agency. In his explanation, mentioned that the special relationship between the WP can occur because of dependency or attachment to each other due to:
a. ownership or capital, where a special relationship will be deemed to exist if there is ownership or capital participation of 25% or more, either directly or indirectly.
b. the management or control through the use of technology, in this case is not limited to the presence or absence of ownership relations.
As for the transactions with parties who are residents in the tax haven country is divided into 2 (two) criteria, namely:
a. Countries who wore a low tax rates or that does not tax the income. The tax rate is lower here meant the state of charge of income tax is lower 50% of tariff agencies in Indonesia (14% for the year 2009 and lower than 12.5% for 2010)
b. State policy bank secrecy and exchange of information which means the state or jurisdiction based legislation prohibiting the provision of information customers, including for purposes of information relating to taxation.
In the case of WP Board has one of the above transactions, or even both, then the tax payers are obliged to fill the Agency's special attachment WP SPT Board of transaction statements in a special relationship. The contents of the attachment to those particular more on the types of transactions related parties and the methods of transfer pricing is used.
With the form SPT WP Board that this new, companies in Indonesia that have transactions as mentioned above must be increasingly prepared himself with the documents supporting the transfer pricing is to be used as a basis for determining the prices applied in transactions such. But still a shame because up to this time the Directorate General of Taxation has not provided a guide that can be used by WP Agency in Indonesia in preparing transfer pricing documentation it.
It is one of just providing its own difficulties for the tax payers Indonesian Agency for although they had to prepare transfer pricing documentation as supporting documents in their transactions, but because there is no specific guidance from the DGT, transfer pricing documentation prepared might not be acceptable in the practice field. Did you pay taxes?
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