This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all references to the Act are to the Business Profit Tax Act (Law Number 5/2011), and all references to the Ruling are to the Tax Ruling TR-2018/B65 (Employment under a contract of service). This ruling is legally binding.

Introduction

1. This ruling inserts new paragraphs after paragraph 6 of the Ruling.

Ruling

2. Insert the following paragraphs after paragraph 6 of the Ruling, and renumber subsequent paragraphs:

7. Notwithstanding anything to the contrary in this ruling, remuneration, as defined in section 43 of the Act, paid to persons specified in section 11(c) of the Act, shall be treated as income from employment under a contract of service.

8. The Tax Ruling TR-2012/B8 (Services supplied by a director, partner, trustee or member of a body of persons) shall be repealed on the date of effect of the Tax Ruling TR-2019/B69 (First amendment to the Tax Ruling TR-2018/B65).

Date of Effect

3. This ruling shall have effect from the date of its publication in the Government Gazette.