The end of September will also see the end of the minimum 2 percent penalty rate for those taking advantage of the tax amnesty.

Expatriates working and living in Indonesia are confused as to whether they are required to participate in the program and what the consequences are if they do not participate. Does Indonesian Law No. 11/2016 concerning the tax amnesty provide rights for expatriates to participate in the program?

The Indonesian Taxation Law applies a time test on foreigners who live in Indonesia to be domestic taxpayers. Article 2 of Law No. 36/2008 concerning the fourth amendment to Law No. 7/1983 concerning income tax (the Income Tax Law) regulates material and formal requirements as to the status of foreigners who become domestic tax subjects and are required to have a taxpayer identification number (TIN).

The material requirement is to obtain income fro...

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