IES Bulletin February 2012

This edition of our bulletin covers the latest tax regulation concerning non-residents and the conditions that exempt them from worldwide income reporting.

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The regulation provides certainty for Indonesian nationals seeking exemption from worlwide income reporting, including the criteria, standard requirements and tax treatment.

This bulletin includes an overview and comments regarding the regulation.

If you have any questions about this or other tax matters, please do not hesitate to contact Esther Kwok, or your regular KPMG tax advisor on +62 (21) 570 4888.

© 2012 Siddharta & Widjaja - Registered Public Accountants, an Indonesian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

KPMG International Cooperative ("KPMG International") is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.