Expertise

Tax Consulting

Tax Consulting Services

Is this your situation?

You would like to:

• Enter into a new transaction structure or agreement
• Ensure your tax position is aligned with your business plan
• Obtain specific confirmation from the Indonesian tax authorities regarding your tax treatment
• Obtain an exemption or tax reduction

How we can help you:

• Provide advice on the tax implications of the contemplated structure or agreement
• Formulate a strategy to minimize the company's tax costs
• Assist in obtaining specific rulings from the Indonesian tax authorities
• Assist in obtaining various tax facilities, such as tax holiday
• Process tax exemption and reduction requests for Article 22 withholding tax on imports, Article 25 monthly installments and Article 23 withholding tax and exemption from VAT on capital goods

Tax Compliance

Is this your situation?

You require external resources to prepare monthly and annual tax returns

How we can help you:

• Prepare the company's monthly and annual tax returns including corporate and employee income taxes, withholding taxes and VAT
• Prepare individual tax returns
• Provide "in-house" training to your staff on tax compliance administration and other issues

Tax Diagnostic Review Services

Is this your situation?

You require assistance to identify and evaluate:

• The potential risks and exposures that may arise from a transaction
• The problems in the company's day-to-day tax operations and wish to optimize the company's tax administration system and achieve tax efficiency

How we can help you:

We can conduct a TDR to identify and evaluate risks and provide reports and recommendations on:

• The company's compliance with the prevailing tax laws and regulations
• The company's potential exposure to tax assessments and penalties
• Improving the company's tax administration system

Tax Dispute Resolution

Tax Audit

Is this your situation?

You receive a Tax Audit Notification Letter (Surat Perintah Pemeriksaan Pajak) from the Indonesian tax authorities

How we can help you:

• Review and study the relevant supporting documents, records and reconciliations and formulate a strategy for handling the case in the most effective manner
• Represent the company and monitor the tax audit process and proceedings

Tax Objection

Is this your situation?

You receive an unfavorable Tax Assessment Letter (Surat Ketetapan Pajak) and consider filing an objection application

How we can help you:

• Review the relevant supporting documents and/or reconciliations, formulate a strategy for dealing with the tax authorities and prepare the objection letter
• Represent the company before the Indonesian tax authorities during the tax objection process

Appeal to the Tax Court

Is this your situation?

You receive an unfavorable decision on your objection letter and are considering filing an appeal or lawsuit with the Tax Court

How we can help you:

• Conduct a review and detailed study of the relevant supporting documents and records and formulate the case in the most effective manner.
• Prepare the necessary letters and represent the company during the court hearing sessions

Civil Review to the Supreme Court

Is this your situation?

You receive an unfavorable Tax Court verdict and seek Supreme Court review

How we can help you:

Coordinate with the appointed law firm to prepare the case and court briefs

Transfer Pricing

Transfer Pricing Advisory Services

Is this your situation?

Are you a taxpayer at risk of transfer pricing scrutiny? In particular:

• Are you a high profile taxpayer?
• Do you have high-value related party transactions?
• Do you have multiple or high-risk related party transactions?
• Are you incurring low profits or even suffering losses?
• Are you undergoing a transfer pricing audit by the Indonesian tax authorities?

How we can help you:

• Carry out a comprehensive risk assessment review to identify and quantify the risk of transfer pricing adjustment in advance of Indonesian tax authority scrutiny
• Provide comprehensive transfer pricing documentation as required by the Indonesian tax authority, including local file, master file and country-by-country report
• Provide technical analysis and benchmarking solutions for all types of related party transactions, including purchase/sale of goods, provision of services, payment of royalties and license fees
• Formulate additional documentation, economic analysis and other evidence to support the company in a transfer pricing audit

Customs and Excise

Customs and Excise Audit, Objection and Appeal

Is this your situation?

You require assistance to handle a customs and/or excise audit, objection or appeal

How we can help you:

• Verify documents, records, bookkeeping reports or other relevant documentary support relating to import and export transactions
• Prepare the necessary letters and represent the company before the Indonesian customs authorities during the audit, objection and appeal process

Customs and Excise Advisory Services

Is this your situation?

• You wish to obtain certain facilities from customs authorities on import transactions
• You want to implement proper customs or excise administration or improve the current administration in relation to your export and import transactions
• You wish to obtain specific confirmation from the Indonesian customs authorities regarding your proposed activities

How we can help you:

• Assist with customs clearance and related issues
• Advise on import and export procedures and incentives such as Masterlist and import facilities for export purposes ("KITE" facilities)
• Assist in obtaining various facilities such as bonded zone, bonded warehouse or bonded logistics center
• Assist in obtaining duty exemptions or other relief
• Advise on the customs implications of a contemplated transaction
• Review current customs and excise procedures to ensure that the company’s practice is efficient and in accordance with the prevailing regulations
• Assist in obtaining specific rulings from the Indonesian customs authorities
• Provide "in-house" training to your staff on customs and excise procedures and other issues

Business Advisory Services

General Business Advisory Services

Is this your situation?

If you are:

• Considering to acquire a company and would like to know the optimal tax structure from acquisition through to exit strategy
• Preparing to make a strategic move such as a merger or restructuring your current business

How we can help you:

• Assist in identifying target companies, structuring tax efficient deals and devising a tax effective "exit strategy"
• Perform due diligence services by providing a detailed review and analysis of the target company’s tax position, including an analysis on tax compliance, exposures and contingencies, and transfer pricing issues
• Provide advice on the new organizational structure, suggest tax planning and refinancing strategies, and create tax policies for managing transfer pricing and other issues
• Restructure group companies to enhance the business value whilst maintaining a tax efficient structure for both entry and exit strategy purposes
• Review financing structures for tax efficiency