Detail Layanan
Dokter Legal membantu Anda dalam Penanaman Modal Asing untuk perusahaan Anda.
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Foreign Direct Investment Company (PT PMA)
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Representative/Branch Office (KPPA)
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| Activities | Any business activities which are not banned by Negative Investment List. Required to invest with minimum IDR 10 billion after obtaining the Capital Investment Registration or Business License, in the first 5 years. This amount is applied to one business sector and will be multiplied in accordance with how many business sectors needed. | Limited to the preparation of PT PMA establishment, market research, promotion, etc. Not allowed to sign any contract, issue invoice, receive payment, or even apply for any other license, such as an import license. It does require to have the exact same name as the parent company. |
| Investment | Above 10 Billion Rupiah (USD 800.000) | |
| Stakeholder | Minimum 2 shareholders, 1 Director, and 1 Commissioner. All the stakeholders can be a foreigner representative as the director and/or the commissioner. | "1 Chief of Representative Office Can be local or foreigner, except for Construction Representative Office which shall have local chief " |
| Authorized Capital | Above IDR 10 billion (USD 800 000) as the paid-up capital injected into the company’s bank account once the company is well established. | |
| Additional Requirement | "For a business line that shall apply for Investment Capital Registration, it is mandatory to fulfill investment plan before getting Business License and running a business. For the business line that directly apply for one-year Business License, it is allowed to start running the business or apply any further license required while realizing the investment plan." | |
| Tax Obligations | 1. PPh 21 (Employee income tax) Progressive Rate
2. PPh 25/29 (Corporate income tax) Progressive Rate 3. PPh 23 (Withholding tax for service provider) 2% 4. PPh 26 (Withholding tax for abroad services) 20% 5. PPn (Value added tax) 10%, if tax subject is a registered VAT Payer 6. PPh article 4, clause 2 (Witholding tax for construction) 10% |
1. PPh 21 (Employee income tax) Progressive Rate
2. PPh 23 (Withholding tax for service provider) 2% 3. PPh 26 (Withholding tax for abroad services) 20% PPh article 4, clause 2 (Witholding tax for Tax Obligations construction) 10% |
| Mandatory Tax Report | PPh 21, PPh 23, PPh 26, PPh article 4 clause 2 (Monthly Report)
PPh 25/29 (Corporate income tax) [Annually] |
PPh 21, PPh 23, PPh 26, PPh article 4 clause 2 (Monthly Report) |
| Required Documents | Copy of Passport with minimum 18 months of validity.
Company Legal document if the shareholder is a legal entity. (Plus Director’s Passport with minimum 18 months of validity). Lease Agreement or Deed of sales and purchase. (only if there are plan to buy an office space). Company Address |
LoA (Letter of Appointment from Director of the Mother Company) legalized by corresponding Embassy
Letter of Intent (Legalized by corresponding Embassy) Letter of Statement (Legalized by corresponding Embassy) Letter of Reference (Issued by Embassy) Copy of valid Passport with minimum 18 months of validity Company Legal document if the shareholder is a legal entity. (Plus Director’s Passport with minimum 18 months of validity) Lease Agreement or Deed of sales and purchase. (only if there are plan to buy an office space) Representative Office Address |