{{wst>faq

|dasarhukum =
"XXXXXXXX"

|tanya = <WRAP>
#2Q: Hai saya mau bertanya mengenai COR Singapore, Saya mendapat COR yang berbeda dari biasanya, kalimat pada COR itu bertuliskan seperti ini 'Based on your confirmation that the control and management of your business for the whole of 2022 will be exercised in Singapore, it is confirmed that your organisation will be regarded as resident in Singapore for income tax purposes for the Year of Assessment 2023.' dari kalimat tersebut, berarti itu COR untuk tahun berapa ya? 2022 atau 2023? terimakasih

</WRAP>|jawab = <WRAP>
#2A By PM. Setelah dipastikan WP punya 2 COR lawan transaksi dimana bunyinya COR 1 'Based on your confirmation that the control and management of your business for the whole of 2022 will be exercised in Singapore, it is confirmed that your organisation will be regarded as resident in Singapore for income tax purposes for the Year of Assessment 2023.' COR 2 'Based on your confirmation that the control and management of your business for the whole of 2021 will be exercised in Singapore, it is confirmed that your organisation will be regarded as resident in Singapore for income tax purposes for the Year of Assessment 2022.' maka menggunakan COR yang mana , kalau melihat redaksi dari COR yang disampaikan WP maka menggunakan COR 2 untuk tahun pajak 2022 dan COR 1 untuk tahun pajak 2023. Namun dalam hal khawatir ada perbedaan penafsiran disarankan konfirm ke lawan transaksi di singapura apakah memang regulasi nya COR ditetapkan melihat tahun pajak sebelumnya.dan bisa konfirmasi ke AR di KPP juga untuk konfirmasi lebih lanjut.

HISYAM PRASETYA DWI NUGROHO

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Hai Kak,

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Tks*XXXX

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<WRAP half column><WRAP lo notice><WRAP lo><WRAP lo outdent><WRAP outdent><form>
action struct_lookup
struct_fieldhidden "review.reviewer" "=@NAME@"
struct_fieldhidden "review.user" "=@USER@"
struct_fieldhidden "review.pageid" "=@FORMPAGE_ID@"
struct_fieldhidden "review.datetime" "=@DATE(now,%%Y-%%m-%%d %%H:%%M)@"
submit "Sudah Direview"
thanks "Silakan Refresh (F5)"
</form></WRAP></WRAP></WRAP></WRAP></WRAP>
<WRAP half column><WRAP lo safety><WRAP lo><WRAP lo outdent><WRAP outdent>
<form>
action struct_lookup
struct_fieldhidden "recommend.recommender" "=@NAME@"
struct_fieldhidden "recommend.user" "=@USER@"
struct_fieldhidden "recommend.pageid" "=@FORMPAGE_ID@"
struct_fieldhidden "recommend.datetime" "=@DATE(now,%%Y-%%m-%%d %%H:%%M)@"
submit "Sudah Direcommend"
thanks "Silakan Refresh (F5)"
</form>
</WRAP></WRAP></WRAP></WRAP></WRAP>

~~DISCUSSION~~