Tax Consulting

We work to improve client’s tax performances by delivering practical solutions and strategy to optimize tax efficiency as well as risk control and mitigation. We are aware of client’s taxation matters and performances in order to keep clients sustainability and profitability. We encourage tax planning before a decision made, a discipline tax execution, and tax awareness in all level or division of the organizations.  Planning and prevention will always be better and cheaper.  Failure for good planning and execution will cost organization in money and goodwill. We are here to ensure client’s taxation matters on track and add real value to client’s operations.

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tax-return-image1_0Administration of Oil & Gas LBT, PMK-26/PMK.03/2015 (Amendment of PMK-63/PMK.03/2013)

Administration of Oil & Gas LBT, PMK-26/PMK.03/2015 (Amendment of PMK-63/PMK.03/2013) OVERVIEW Procedure and administration in fulfilling LBT obligation for Upstream Petroleum Industry has been regulated in PMK-63/PMK.03/2013. The regulation defines object of the Oil & Gas LBT, pointing PSC companies as the tax payers, LBT settlement, obligations to file LBT Returns (SPOP) along with the integrated exhibits (LSPOP). PMK-63 is still in force for 2015 LBT obligation but some of the terms are revised and some new provisions are added. In 10th February 2015, Ministry of Finance (MoF) commenced a new regulation, PMK-26/PMK.03/2015, provides some amendment to PMK-63. THE CHANGES PMK-26 basically provides some additional provisions such as LBT Returns obligation and supporting document, LBT obligation when any transfer of PSC, LBT obligation on PSC termination, LBT Returns (SPOP and LSPOP) verification and clarification, and guidance on coordination between DGT and Ministry or agency who regulates or manages the upstream industry. SPOP and LSPOP Obligation Emphasize clause that regulates obligation to prepare and fill SPOP and LSPOP clearly, correctly, and completely and supported with the related document. Unfortunately, the Regulation doesn’t provide detail of the document must be attached. In previous clause (PMK-63), PSC is only required to attach working area map. There is also requirement to provide Power of Attorney (PoA) if the returns are not signed by the tax payers. LBT Obligation on PSC Transfer or Termination In the case of any changes…read more


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Partner in Charge

I Wayan Sudiarta
+62 877 7531 2419