In a bid to bolster the national competitiveness of certain export-oriented industries, as well as to support the government’s program of creating a greater number of employment opportunities, [1] the government recently issued Government Regulation No. 41 of 2016 on the Treatment of Worker’s Income Tax under Article 21 by Employers which Meet Certain Criteria(“Regulation 41/2016”).In essence, Regulation 41/2016 stipulatesthe following matters:
New Income-Tax Treatment for Workers Employed by Businesses which Meet Certain Criteria
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