Terms for Foreign Clients

1. Scope

These terms apply to individuals or companies domiciled outside Indonesia, including prospective investors served by ALLMAR Investment, ALLMAR Law & Permit, ALLMAR Workforce, ALLMAR Web Development, ALLMAR Digital and ALLMAR Construction.

2. Value Added Tax (VAT)

Services used outside Indonesia may be zero-rated (0% VAT) as an export of taxable services under Minister of Finance Regulation No. 32/PMK.010/2019, provided the service type is on the regulated list and the documents are complete: a written agreement or contract, an invoice addressed to the foreign client, and proof of payment from abroad.

Services used in Indonesia (for example setting up a PT PMA, licensing, or work on assets located in Indonesia) carry VAT at the normal rate, borne by the client on top of the service fee.

The list of zero-rated services and its conditions are re-checked for every transaction.

3. Income tax and tax treaties

Income tax on payments to and from Indonesia follows Indonesian tax rules. Where the client's country has a double tax agreement with Indonesia, treaty rates may apply with a valid Certificate of Domicile (DGT form). Treaty terms are re-checked for every transaction.

4. Currency and payment

Foreign clients may be invoiced and pay in a foreign currency (for example USD, SGD or CNY). Transactions carried out within Indonesia must use Rupiah under Article 21 of Law No. 7 of 2011 on Currency. The invoice currency is stated on the quotation and invoice; bank transfer fees are borne by the sender.

5. Contract language

Contracts with foreign parties are bilingual, Indonesian–English or Indonesian–Mandarin, under Article 31 of Law No. 24 of 2009 and Presidential Regulation No. 63 of 2019. Each contract states which version prevails in case of different interpretation: the Indonesian version, or both versions equally, as agreed by the parties.

6. Know your client (KYC) and anti-money laundering

Before work starts, especially for property services, company formation and high-value transactions, ALLMAR requests the client's identity, beneficial owner details and source of funds, in line with anti-money laundering and counter-terrorism financing principles (APU-PPT) and Government Regulation No. 43 of 2015.

Suspicious transactions are reported to PPATK (Indonesia's financial intelligence unit) as required by law, and ALLMAR may decline or stop work when the information cannot be verified.

7. Personal data and cross-border transfers

Personal data is processed on the basis of consent and to perform the contract under Law No. 27 of 2022 on Personal Data Protection. Data is transferred outside Indonesia only when the law's cross-border transfer conditions are met, and every ALLMAR form includes a data consent.

8. Legal services

Cases before Indonesian courts are handled by Indonesian advocates. Foreign lawyers working with ALLMAR only advise on foreign law and cannot appear before Indonesian courts, under Law No. 18 of 2003 on Advocates.

9. Client funds and nominee arrangements

ALLMAR never receives, pools or manages client investment funds, never promises returns, and never makes nominee arrangements (Article 33, Law No. 25 of 2007). Funds stay in the client's or the client company's account; ALLMAR receives only the service fee stated in the quotation.