As an implementation of Article 5 (4) of Government Regulation No. 73 of 2016 on Income Tax for Social Security Programs Organized by the SocialSecurity Agency, the Ministry of Finance has finally issued Regulation No. 140/PMK.03/2017 on Procedures for Withholding Income-Tax Exemptions for Investment Returns and Fund Growth Deriving from Social Security Fund Assets (“ Regulation 140/2017 ”).

Withholding Income-Tax Exemptions for Incomes Deriving from Social-Security Fund Assets
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