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A Capital Gains Tax Form is your official record of profits made from selling assets in Indonesia. When you sell property, stocks, bonds, or other investments at a higher price than what you paid, you'll need to report these gains to the Indonesian Tax Office (DJP) using this form.

The form helps calculate your tax obligations under Indonesia's Income Tax Law No. 36/2008, with most capital gains taxed at a standard rate of 20%. For real estate transactions, you'll typically submit it alongside Form 1770 for your annual tax return, documenting key details like purchase price, sale value, and any deductible costs.

You need to submit a Capital Gains Tax Form to the Indonesian Tax Office when you've made a profit from selling assets. This applies when you sell stocks above their purchase price, dispose of property at a gain, or profit from selling bonds, mutual funds, or other investments.

File this form within the tax year of the sale - typically alongside your annual tax return using Form 1770. For property sales, submit it within 30 days of the transaction. Foreign investors must also use this form when selling Indonesian assets, following regulations under PP-41/2016 for non-resident taxation.

• Form 1770 Capital Gains Section: Used for reporting gains from stocks, bonds, and other securities trading on the Indonesian market
• Real Estate Capital Gains Form: Specifically for property sales, requiring details about the property location, purchase date, and improvement costs
• Non-Resident CGT Form: Special variation for foreign investors selling Indonesian assets, with different tax rates and reporting requirements
• Business Asset CGT Form: Used when companies dispose of significant business assets, requiring detailed depreciation history
• Investment Fund CGT Form: Tailored for mutual fund and investment portfolio gains, including special provisions for long-term holdings

• Individual Investors: Must file Capital Gains Tax Forms when selling stocks, bonds, or mutual funds on Indonesian exchanges
• Property Owners: Required to report gains from real estate sales through their tax advisors or directly to DJP
• Tax Consultants: Help calculate capital gains, prepare forms, and ensure compliance with Indonesian tax regulations
• Foreign Investors: Submit specialized versions when selling Indonesian assets, often working with local tax representatives
• Corporate Entities: File these forms when disposing of business assets or investment portfolios, typically through their finance departments

• Asset Details: Gather purchase date, original price, and sale price documentation for each asset sold
• Transaction Records: Collect all receipts, broker statements, or property sale agreements showing the exact gain
• Cost Basis: Calculate improvement costs, broker fees, or other deductible expenses that affect your taxable gain
• Tax Identity: Have your NPWP (tax ID number) and supporting identification ready
• Timeline Review: Note transaction dates to ensure reporting within Indonesia's required filing deadlines
• Supporting Documents: Prepare bank statements, transfer proof, and any relevant investment certificates

• Taxpayer Information: Full name, NPWP number, and current address as registered with DJP
• Asset Description: Complete details of the sold asset, including type, location, and registration numbers
• Transaction Values: Original purchase price, sale price, and calculation of capital gain
• Cost Basis Details: Itemized list of eligible deductions and improvements
• Payment Information: Tax calculation at applicable rate and payment method declaration
• Declaration Section: Signed statement confirming accuracy of information under Indonesian tax law
• Supporting Schedules: Required attachments showing proof of purchase and sale

While both documents deal with tax compliance, a Capital Gains Tax Form differs significantly from an Anti-Facilitation of Tax Evasion Policy. The key differences include:

• Purpose: Capital Gains Tax Forms report specific transaction profits to DJP, while Anti-Facilitation policies outline company-wide procedures to prevent tax evasion
• Timing: Capital Gains forms are filed after specific transactions, whereas Anti-Facilitation policies remain active continuously
• Legal Scope: Capital Gains forms focus on individual tax obligations for specific assets, while Anti-Facilitation policies cover broader organizational compliance requirements
• User Base: Individual investors and property owners use Capital Gains forms, whereas Anti-Facilitation policies are implemented by companies and institutions
• Regulatory Framework: Capital Gains forms follow Income Tax Law No. 36/2008, while Anti-Facilitation policies align with anti-money laundering regulations