Minister of Finance Regulation No. 136/PMK.03/2011 on the Imposition of Income Tax on Sharia Financing Business Activities (“Regulation”) has been issued to implement Article 4 of Government Regulation No. 25 of 2009 on Income Tax for Sharia-based Business Activities. The Regulation consists of eight articles and refers to Law No. 7 of 1983 on Income Tax as amended with Law No. 36 of 2008 (“Income Tax Law”).
Income Tax Imposition on Sharia Financing Business Activities
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