How do we trigger tax residence in Indonesia?
Resident taxpayer (SPDN). PMK-18 provides more detailed explanations about the definition of domicile and indicator of intention to reside in Indonesia. The regulation states that an individual who is domiciled in Indonesia is one who:
a) Stays or resides permanently in a place in Indonesia;
b) Has a center of vital interest in Indonesia,
and;
c) Has an habitual abode in Indonesia.
As to the intention, the individual is considered as having intention to reside, if they have:
a) KITAP;
b) VITAS/ITAS valid for more than 183 days along with employment contract or business activities or activities for more than 183 days;
c) Employment contract or business activities or activities for more than 183 days; or
d) Other document, such house rental agreement, document showing that the family also moved to Indonesia.
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More information about INDONESIA here:
https://htj.tax/2022/04/taxes-for-digital-nomads-and-crypto-investors-in-bali-indonesia-20th-april-2022/--------------------------------------------------
TIMESTAMPS:
0:00 Intro
0:17 How do we trigger tax residence in Indonesia?
0:28 divine for foreigner who resides inIndonesia for 133 days within 12 months
1:18 tax residents starts when yoou land in indonesia when holding resident permit.
2:21 outro
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