The regulations update on Calculation of Income Tax Article 21 for Individuals Taxpayers.
The government has issued a new regulation, Government Regulation (PP) No 58 Year 2023, GR No. 58 concerning the renewal of Calculating Income Tax Article 21 for Individual Taxpayers.
This regulation replaces Government Regulation (PP) No. 80/2010 Article 2 paragraph (3) concerning Withholding and Imposition of Income Tax Article 21.
This Rule also updates the provisions of Withholding Income Tax Article 21 on Individual Taxpayers Article 17 paragraph (1) letter a of Income Tax Law (UU PPh).