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Time Test P3B

This document outlines the time test periods that apply for permanent establishment for various types of business activities including construction, installation, assembly, and other services in different countries. It lists 66 countries along with the time test periods ranging from 1 month to 12 months for each type of business activity to avoid being classified as having a permanent establishment. Some countries also specify a percentage of gross income rather than time periods for some activities.

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Agus Nugroho
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0% found this document useful (0 votes)
121 views3 pages

Time Test P3B

This document outlines the time test periods that apply for permanent establishment for various types of business activities including construction, installation, assembly, and other services in different countries. It lists 66 countries along with the time test periods ranging from 1 month to 12 months for each type of business activity to avoid being classified as having a permanent establishment. Some countries also specify a percentage of gross income rather than time periods for some activities.

Uploaded by

Agus Nugroho
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

TIME TEST P3B YANG BERLAKU EFEKTIF

(BENTUK USAHA TETAP)

PENGAWASAN
NO. NEGARA KONSTRUKSI INSTALASI PERAKITAN JASA LAINNYA
KONSTRUKSI
1 Algeria 3 months 3 months 3 months 3 months 3 months/12 months
2 Australia 120 days 120 days 120 days 120 days 120 days/12 months
3 Austria 6 months 6 months 6 months 6 months 3 months/12 months
4 Bangladesh 183 days 183 days 183 days 183 days 91 days/12 months
5 Belgium 6 months 6 months 6 months 6 months 3 months/12 months
6 Brunei Darussalam 183 days 3 months 3 months 183 days 3 months/12 months
7 Bulgaria 6 months 6 months 6 months 6 months 120 days/12 months
8 Canada 120 days 120 days 120 days 120 days 120 days/12 months
9 Czech 6 months 6 months 6 months 6 months 3 months /12 months
10 China 6 months 6 months 6 months 6 months 6 months/12 months
11 Croatia 6 months 6 months 6 months 6 months 3 months/12 months
12 Denmark 6 months 3 months 3 months 6 months 3 months/12 months
13 Egypt 6 months 4 months 4 months 6 months 3 months/12 months
14 Finland 6 months 6 months 6 months 6 months 3 months/12 months
15 France 6 months N/A 6 months 183 days/12 months 183 days/12 months
16 Germany 6 months 6 months N/A N/A 7,5%
17 Hongkong 183 days 183 days 183 days 183 days 183 days/12 months
18 Hungary 3 months 3 months 3 months 3 months 4 months/12 months
19 India 183 days 183 days 183 days 183 days 91 days/12 months
20 Iran 6 months 6 months 6 months 6 months 183 days/12 months
21 Italy 6 months 6 months 6 months 6 months 3 months/12 months
22 Japan 6 months 6 months N/A 6 months N/A
23 Jordan 6 months 6 months 6 months 6 months 1 month/12 months
24 Korea, Republic of 6 months 6 months 6 months 6 months 3 months/12 months

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PENGAWASAN
NO. NEGARA KONSTRUKSI INSTALASI PERAKITAN JASA LAINNYA
KONSTRUKSI
Korea, Democratic People’s
25 12 months 12 months 12 months 12 months 6 months/12 months
Republic of
26 Kuwait 3 months 3 months 3 months 3 months 3 months/12 months
27 Luxembourg 5 months 5 months 5 months 5 months 10%
28 Maroko 6 months 6 months 6 months 6 months 60 days/12 months
29 Malaysia 6 months 6 months 6 months N/A 3 months/12 months
30 Mexico 6 months 6 months 6 months 6 months 91 days/12 months
31 Mongolia 6 months 6 months 6 months 6 months 3 months/12 months
32 Netherlands 6 months 6 months 6 months 6 months 3 months/12 months
33 New Zealand 6 months 6 months 6 months 6 months 3 months/12 months
34 Norway 6 months 6 months 6 months 6 months 3 months/12 months
35 Pakistan 3 months 3 months 3 months 3 months 15%
36 Papua New Guinea 120 days 120 days 120 days 120 days 120 days/12 months
37 Philippines 6 months 3 months 3 months 6 months 183 days/12 months
38 Poland 183 days 183 days 183 days 183 days 120 days/12 months
39 Portuguese 6 months 6 months 6 months 6 months 183 days/12 months
40 Qatar 6 months 6 months 6 months 6 months 6 months/12 months
41 Romania 6 months 6 months 6 months 6 months 4 months/12 months
42 Russia 3 months 3 months 3 months 3 months Tanpa Time Test
43 Saudi Arabia* N/A N/A N/A N/A N/A
44 Serbia 6 months 6 months 6 months 6 months 6 months/12 months
45 Seychelles 6 months 6 months 6 months 6 months 3 months /12 months
46 Singapore 183 days 183 days 183 days 6 months 90 days/12 months
47 Slovak 6 months 6 months 6 months 6 months 91 days/12 months
48 South Africa 6 months 6 months 6 months 6 months 120 days/12 months
49 Spain 183 days 183 days 183 days 183 days 3 months /12 months

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PENGAWASAN
NO. NEGARA KONSTRUKSI INSTALASI PERAKITAN JASA LAINNYA
KONSTRUKSI
50 Sri Lanka 90 days 90 days 90 days 90 days 90 days/12 months
51 Sudan 6 months 6 months 6 months 6 months 3 months/12 months
52 Suriname 6 months 6 months 6 months 6 months 91 days/12 months
53 Sweden 6 months 6 months 6 months 6 months 3 months/12 months
54 Switzerland 183 days 183 days 183 days 183 days 5%
55 Syria 6 months 6 months 6 months 6 months 183 days/12 months
56 Taipei / Taiwan 6 months 6 months 6 months 6 months 120 days/12 months
57 Thailand 6 months 6 months 6 months 6 months 6 months/12 months
58 Tunisia 3 months 3 months 3 months 3 months 3 months/12 months
59 Turkey 6 months 6 months 6 months 6 months 183 days/12 months
60 UAE (United Arab Emirates) 6 months 6 months 6 months 6 months 6 months
61 Ukraine 6 months 6 months 6 months 6 months 4 months/12 months
62 United Kingdom 183 days 183 days 183 days 183 days 91 days/12 months
63 United States of America 120 days 120 days 120 days 120 days 120 days/12 months
64 Uzbekistan 6 months 6 months 6 months 6 months 3 months/12 months
65 Venezuela 6 months 6 months 6 months 6 months 10%
66 Vietnam 6 months 6 months 6 months 6 months 3 months/12 months
* P3B antara Indonesia dengan Saudi Arabia hanya mengatur mengenai transportasi penerbangan dalam jalur internasional.

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