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Based on the latest tax regulation, PMK No. 66 Year 2023, which is effective from 01 July 2023, there are several criterias for company facilities provided to employees to be exempted from Income Tax (PPh):
1) Food and Beverages for Employees
Provision of food and beverages for employees is exempted from Income Tax (PPh) if it is provided to all employees in the workplace and is not given in cash. Meanwhile, the provision of food and beverages in the form of meal vouchers is limited to a maximum of Rp2,000,000 per month.
2) Health and Workplace Safety Facilities
Health and workplace safety facilities are exempted from Income Tax (PPh) if they are deemed to support the operations of company, such as provisions of medicine/vaccines, uniforms, safety equipment, and employee transportation services.
3) Holiday Gift Hampers
The provision of religious holiday gift hampers, for Idul Fitri, Christmas, Nyepi, Waisak, and Chinese New Year, to all employees is exempted from Income Tax (PPh). However, for hampers other than for the mentioned religious holidays, they are exempted from PPh as long as they do not exceed Rp3,000,000 per year.
4) Work Equipment and Facilities
The provision of work equipment and facilities, such as laptops, computers, mobile phones, and internet connections, is exempted from Income Tax (PPh) if they are deemed to support the operations of company.
5) Housing Facilities
Housing facilities are exempted from Income Tax (PPh) as long as they do not exceed Rp2,000,000 per month.
6) Sports Facilities
Sports facilities, excluding golf, horse riding, power boating, paragliding, and motorsports, are exempted from Income Tax (PPh) as long as they do not exceed Rp1,500,000 per year.
Right Now Consulting is tax consultant in Bali who is focusing to help individuals and businesses with their Accounting and Taxation matters. Right Now Consulting provides accounting / bookkeeping, tax consultant / taxation, and company formation / incorporation / setup services (CV / PT / PT PMA).
