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  • TaxFlash Vol. 08 2023 - PwC
    BIK costs that have a useful life of less than one year are expensed in the year where the expense is incurred Meanwhile, expenses for benefits (kenikmatan) that have a useful life of more than one year are expensed through depreciation or amortisation
  • GMS Flash Alert 2023-161 Indonesia New Implementing . . . - KPMG
    After much anticipation, Indonesia’s Minister of Finance has issued implementing regulations related to benefits-in-kind (“BIK”) in its regulation No 66 Year 2023 (“PMK-66”) dated 27 June 2023 1 This became effective on 1 July 2023
  • FAQs - Taxation of BIK - RSM Global
    Benefits in Kind (“BIK”) can be in the form of the provision of goods other than money (“natura”, such as food and drink) or the provision of facilities or services (“kenikmatan”, such as the use of a car)
  • INLAND REVENUE BOARD OF MALAYSIA - Hasil
    Using the prescribed value method, the annual value of BIK in respect of the motorcar which is taxable as part of Employee C’s gross income from employment for the year of assessment 2018 is RM9,000 instead of RM5,000
  • No. Tax Treatment PMK 66 Year 2023 - KJH Indonesia
    BIKs With Specific Types And Or Restriction BIKs that are categorized as Non-Taxable BIKs with each specific requirement are as follows : BIK value exceeding the above threshold constitutes taxable income
  • Company Car Tax Benefit in Kind (BIK) Rates Table 2023 to 2028
    The charge is calculated by applying an appropriate percentage figure (BIK rate) to the list price of the car The car's zero emission miles and its CO2 emissions determine the appropriate percentage
  • BIK Changes 2023a - TaxAssist
    How do I make the BIK calculation? BIK is an acronym for benefit-in-kind A benefit-in-kind (BIK) is any non-cash benefit of monetary value provided to an employee director by an employer The benefits have monetary value, so they must be treated as taxable income





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