BANTUAN ATAU SUMBANGAN

Bantuan atau sumbangan sepanjang tidak ada hubungan dengan usaha, pekerjaan, kepemilikan atau penguasaan antara pihak-pihak yang besangkutan, pengeluarannya tidak dapat dibebankan sebagai biaya fiskal sesuai Pasal 9 ayat (1) huruf g UU PPh.

CRITERIA / DETAILS HOSPITALITY SERVICES THAT ARE NOT SUBJECT TO VAT

The type of services that are not subject to Value Added Tax (VAT) is a particular service in the hospitality services group includes:

• Room rental services, including enhancements in hotels, lodging houses, motels, inns, hostels and facilities associated with the activities of hospitality to guests who stay;