2014-03-18 15:45:06

According to Ministry of Finance Regulation No. 09900080650 on March 18th, 2010, when calculating net profit in accordance with the Commercial Accounting Act, employee bonuses or director remunerations considered as expenses cannot be deducted again from undistributed surplus earnings as stated in Item 6, Paragraph 2, Article 66-9 of Income Tax Act.