The Director-General of Tax (Direktor Jenderal Pajak– “ Director-General ”) has issued Circular No. SE-46/PJ/2020 (“ Circular 46/2020 ”), which sets out implementing guidelines for Regulation of the Government No. 23 of 2018 on Income-Tax on Business Income Which Is Received or Obtained by Taxpayers That Have Certain Gross Distributions (“ Regulation 23/2018 ”).
Provisions on Income-Tax for Business Income Received or Obtained by Taxpayers with Certain Gross Distributions Further Regulated
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