Professional Documents
Culture Documents
WHT Tax Keys
WHT Tax Keys
Form WHT Keys Decription WHT Keys Form WHT Keys Description
(NEW) (OLD) (OLD)
F113306 2301 Dividend 2301 F113306 2301 Dividend
2302 Interest 2302 2302 Interests
2303 Royalty 2304 2303 Interest on Bonds
2304 Prizez and Awards 2305 2304 Royalty
2305 Rentals other than land and/or buildings 2306 2305 Prizes & Awards
2306 Technical, management and consultancy service 2307 2306 Rentals other than land and/or buildings
(according to PMK-244/PMK.03/2008) 2308
F11308 2601 Dividend 2601 2307 Technical services, construction services,
management and consultancy services other than
construction consulting
2602 Interest 2602 2308 Other services as specified in No.KEP170/PJ/2002
2603 Royalty 2603 F113307 2309 Interest paid on savings paid by a co-operation
2604 Rental other than land and/or building 2604 F113308 2601 Dividend
2605 Fees related to services, work and activities 2605 2602 Interest
2606 Prizes and Awards 2606 2603 Royalty
2607 Pension and any other periodic payments 2607 2604 Rental other than land and/or building
2608 Gain from derivatives and hedging transactions 2605 Fees related to services, work and activities
2609 Gain reduction in debt face value 2606 Prizes and Awards
2610 Sale of Assets in Indonesia 2608 2607 Pension and any other periodic payments
2611 Insurance Premium / reinsurance 2609 2608 Sale of Assets in Indonesia
2612 Income from transfer of shares 2609 Insurance Premium / reinsurance
2613 After-tax Profits of a permanent establishment 2610 2610 After-tax Profits of a branch or PE
(BUT)
Changed
New
NEW Definition of Income Types (according to PMK-244/PMK.03/2008), required for WHT Key 2306