Explanation of exit tax exemption<\/p>\n
From Bisnis Indonesia<\/p>\n
In response to Ms Yenny Rosmiyani's letter published in this
\nnewspaper on July 25, 2001, allow us to give the following
\nexplanation:<\/p>\n
1. Article 2 sub-article (3) of Decision of the Director
\nGeneral of Taxation No. Kep. 37\/PJ\/2001 dated Jan. 15, 2001 (on
\nexemption of university and school students wishing to study
\nabroad from the compulsory payment of the income tax on private
\npersons wishing to go abroad), stresses that "university or
\nschool students returning to Indonesia on holiday and returning
\nto where they study abroad will be exempted from the compulsory
\npayment of exit tax for only 4 (four) times within 1 (one)
\ncalendar year as long as the provisions (laid down in Article 3
\nfigure 15 of Government Regulation No. 42\/2000 on the payment of
\nthe income tax of private persons wishing to go abroad) are
\ncomplied with.<\/p>\n
2. Article 3 figure 15 of Government Regulation No. 42\/2000
\nstates, "Indonesian citizens domiciled abroad and having an
\nofficial identity card as a resident of this particular country
\nand not earning or receiving income from Indonesia, shall be
\nexempted from compulsory payment of the income tax on private
\npersons wishing to go abroad as long as they stay in Indonesia
\nnot longer than 183 (one hundred and eighty-three) days within a
\nperiod of 12 (twelve) months, and this exemption shall be granted
\nfor 4 (four) occasions within a period of 1 (one) calendar year.<\/p>\n
3. Official documents which can be legally considered as
\nofficial identity cards as foreign residents (Penlu) for
\nIndonesian citizens domiciled abroad shall be:
\n a. green cards;
\n b. identity cards;
\n c. student's cards;
\n d. validation of overseas address in the passport by the
\nRepresentative Office of the Republic of Indonesia abroad;
\n e. a certificate from the embassy of the Republic of Indonesia or
\nthe Representative Office of the Republic of Indonesia abroad;
\n f. official statement made on the passport by the immigration
\noffice of the particular country in question.<\/p>\n
These foreign residents wishing to have a vacation in
\nIndonesia and return to their place of study abroad must file an
\napplication for a certificate of exemption from exit tax (SKBFLN)
\nprovided by the exit tax executive unit (UPLN).<\/p>\n
NONO HANAFI<\/p>\n
Director of Taxation Counseling<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/explanation-of-exit-tax-exemption-1447893297", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }