Teknis Pemotongan Pajak Terkait Penerapan Tax Treaty (P3B)

Pada umumnya Pemotong Pajak wajib memotong pajak yang terutang atas penghasilan yang diterima atau diperoleh Wajib Pajak Luar Negeri (WPLN) berdasarkan UU PPh.

Namun apabila Negara domisili WPLN tersebut memiliki Perjanjian Penghindaran Pajak Berganda (Tax Treay) dengan Indonesia maka sesuai dengan azas hukum “Lex Specialis derogate Lex Generalis”, penerapan ketentuan pemotongan pajak didasari dengan Tax Treaty tersebut dan didasari syarat-syarat ketentuan yang berlaku.

Lebih lanjut selengkapnya dapat diunduh di :

Teknis Pemotongan PPh terkait Tax Treaty

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i know I'm not perfect




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| Zero_S | FirewalL21 | Mr.Who | MDR01 | BadutGalau | L0c4lh34rtz | Mrs.May |
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