Services

PROFESSIONAL SERVICES

SERVICES THAT STRETCH ACROSS YOUR ORGANIZATION

Comprehensive tax and business advisory services aside, Rustan Consulting offers also involvement with corporate restructuring, transfer pricing, and other related services. We give you the freedom to keep business the center of attention, while we commit ourselves to managing your taxation and administration obligations. From compilation and filing of documents, monitoring of audits and communication with the Tax department, analysis of audit findings, up to the preparation and execution of a countering strategy when necessary.

SCOPE OF PROFESSIONAL SERVICES

1. GENERAL TAX CONSULTATION
   All written and verbal communication of our views and interpretations (either upon request or at our initiation of the prevalent rules and regulations). Especially those provisions that bear direct relevance for our clients. Covered taxes include Corporate and Individual Income Tax, Employees Income Tax, Value Added Tax and Sales Tax on
   Luxury Goods and Withholding tax.
2. MONTHLY TAX COMPLIANCE SERVICES
   Our staff will ensure that monthly tax compliance documents of our clients are prepared properly. Further, we assist our clients with filing monthly tax returns with the Tax Office of registration. The various tax compliance documents include:
   • Payroll Income Tax. (Income tax article 21)
   • Corporate Tax installments (Income tax article 25)
   • Withholding Tax (Income tax article 23/26/4(2))
   • Value Added Tax (VAT)
3. YEAR-END OBLIGATIONS OF FILING FOR TAX RETURNS
   This consists of among others:
   a. Preparing and filing the Annual Corporate Income Tax Return (form 1771) based on the data and fiscal information provided by clients or their accountants.
   b. Preparing and filing the Annual Employees Income Tax Return (form 1721) based on provided data.
4. HANDLING QUERIES FROM TAX OFFICE
   Recently, Indonesian Tax Office often send letters (SP2DK) to Tax Payers inquiring for tax reconciliations, expense justification, transfer pricing and other tax or accounting queries. We are able to represent our client in relation to provide responses to tax queries from the Tax Office through such letters. Our service includes:
   • Drafting a deadline extension request (if needed);
   • Reviewing the data and documents before providing them to the Tax Office;
   • Discussing the issues and responses with Client;
   • Drafting a response to the Tax Office;
   • Finalizing the response;
   • Submitting the response to the Tax Office;
   • Explaining and discussing the response with the Tax Office;
   • Discussing with the Client regarding the feedback from the Tax Office;
   • Visiting Tax Office to finalize the discussions;
   • Attending and representing the Client during the closing conference;
   • Keeping the Client updated on the progress;
   • Discussing with the Client on revisions of Tax Returns, when required.
5. TAX AUDIT SERVICES
   We are able to represent clients in the course of a tax audit. Our services include:
   a. Compiling and selecting the documents required for the tax auditors.
   b. Following up on the processes at the tax office by communicating effectively with auditors.
   c. Discussing and counter-arguing the tax audit findings.
   d. Keeping clients updated on the progress of their audit.
   e. Pursuing the optimum tax audit result in line with regulations.
6. OBJECTION & APPEAL OF TAX ASSESSMENTS
   This involves representation of our clients' interests in engagements that require liaison with the Tax Authorities and/or the Tax Court. Comprising, among others:
   a. Objection to liabilities resulting from tax assessments.
   b. Appeal to Tax Court on objections overruled or ruled by the Directorate General of Taxes to dissatisfaction.
7. TRANSFER PRICING
   Supported with internal team and global network, we provide transfer pricing consulting services to help our clients in coping with their transfer pricing design, compliance and risk management requirements. The services include but not limited to:
   • Benchmarking studies
   • Transfer Pricing Documentation
   • Risk Assessment and Management
   • Advance Pricing Agreements
   • Other related Transfer Pricing Services
8. VAT REFUNDS
   Our services here consist of preparing and processing VAT refund requests at the Tax Office and State Treasury from initial submission of documents until process completion.
9. TAX PLANNING
   Business decisions are not always easily made since there are frequent encounters complex tax issues. We can assist you in the decision-making process by planning optimum tax solutions and/or alternatives to achieve maximal tax savings. As it often involves complex tax issues, our tax planning engagement usually includes business and regulations research, analysis and communication with tax authorities, as is necessary.
10. AGREEMENT REVIEW
    Provisions in the agreements that clients keep with suppliers, customers and service providers might lead to negative tax implications. Our role is to review all articles in the agreement from a fiscal point of view, in order to minimize any negative tax implications.
11. TAX REVIEW
    Tax is just one of numerous considerations affecting the bottom line of your business. Decision makers, without being aware of it, tend to treat tax issues with less urgency. Understandably so, since senior executives have neither the time nor the expertise to be aware of the potentially unfavorable consequences of not managing taxes correctly.
    One of our services is to conduct a diagnostic check of clients' taxes to determine whether or not the company has complied fully with the prevalent tax rules and subsequently to recommend ways of maximizing tax savings or minimizing potential tax difficulties.
12. INDIVIDUAL TAX HANDLING
    This is to assist our clients in the following areas:
    • Assisting our clients to plan both the fund sourcing and fund spending, from the tax point of view.
    • Preparation and reporting of monthly tax installments.
    • Preparation and reporting of annual income tax returns.
13. IN-HOUSE TAX TRAINING
    A comprehensive provision of general tax training for any organization, or a specific training conform the request of clients. General tax training is designed to introduce the Indonesian tax concept and addresses a broad-spectrum of technical matters. The specialized training programs aim to gain more in-depth knowledge on the most relevant tax issues affecting the client. In addition, we also organize seasonal tax seminars for matters as annual tax returns, etc.
14. CORPORATE RESTRUCTURING
    This includes:
    a. Determining tax implications of the reorganization for stockholders.
    b. Reviewing (if necessary) all relevant documents supporting the contracted restructuring scheme.
    c. Proposing the most appropriate ownership composition in a new structure to minimize tax exposure.
    d. Preparation of a detailed plan of action for implementation of the selected alternative.
    e. Preparing the exchange of assets for shares and the calculation for taxes on capital gain.
15. ACCOUNTING SERVICES
    The monthly preparation of computerized accounting reports such as General Ledger, Trial Balance. Income Statement and Balance Sheet, based on details as provided.
16. PAYROLL OUTSOURCING SERVICES
    The aim of this specialist service is to remove the need of our clients to maintain a payroll division. When we arrange your payrolls you are assured of the following:
    a. Restoring fixed salary data.
    b. Receiving information of monthly salary changes, If any.
    c. Processing of received information and providing calculation formulae for taxes and salary, and any other required reports.
    d. Directly assist with the disbursement of salaries to employees' bank accounts.
    e. Distribution of salary slips to employees.
    f. Assisting with payments of taxes and other third party obligations, such as Jamsostek (the Indonesian Social Healthcare Program), Pension funds, etc.
    g. Filing reports with the Tax Office and the Jamsostek office.
    h. Returning the original documents and receipts from the Tax and Jamsostek office back to clients.
17. LICENSES
    Obtaining Tax Licenses and Certificates from the Directorate General of Taxes and other licenses issued by other Governmental Bodies.
18. OTHER, SERVICES
    This includes an array of services other than those described in the previous 17 points, these highly individualized services are aimed at achieving definite goals.