Maritime Tax 101

DAY 1 - Maritime Taxation: Practical Frameworks and Shared Understanding

Session 1 | Maritime Taxation Basics: The Big Picture

· Overview of the Indonesian maritime tax landscape and its recent evolution

· Mapping of key taxes commonly encountered in maritime activities

· General observations on how compliance practices have developed over time

· Interactive Discussion

Session 2 | Key Issues in Maritime Taxation Practice

· Final vs Non-Final Income Tax

· Withholding tax treatment across common chartering models

· VAT treatment of international shipping-related transactions

· Overseas dry-docking and foreign shipowner agency

· Permanent Establishment vs Representative Office

· Reimbursement vs expense

· Ship vs Floating Storage and Processing Facility: definitional boundaries

· Interactive Discussion

Session 3 | Tax Base, Recognition, and Supporting Documentation

· Core concepts of tax base in maritime transactions

· Recognition timing and key definitional terms in practice

· Role of documentation in explaining business substance

· Common areas where documentation mistakes can be costly

· Interactive Discussion

DAY 2 - Compliance Readiness and Practical Alignment

Session 4 | Understanding Tax Oversight and Audit Processes

· Overview of how tax oversight and audit processes generally operate

· Typical areas that should be emphasized during oversight and audit processes.

· Approaches to self-assess compliance level

· Interactive Discussion

Session 5 | Learning from Dispute Experiences

· Burden of Proof in Indonesia Tax Court

· General insight drawn from past audit and disputes

· Types of documents commonly relevant in tax dispute resolution

· Interactive Discussion

Session 6 | A Pre-Mortem Approach: Efficient Compliance Practice

· Recap of key concepts discussed throughout the workshop

· Cases Simulation

· Documentation and reporting alignment to reduce exposure to future compliance issue

· Consolidation of workshop insights into day-to-day practices

• Entry-level tax staff beginning their roles in maritime-related industries

• Junior professionals in tax, legal, and compliance functions supporting maritime operations

• Professionals seeking a structured refresher on maritime tax fundamentals

• Staff involved in transaction documentation, reporting, and tax compliance processes

• Professionals transitioning into maritime or shipping-related tax functions