INDEPENDENT PERSONAL SERVICES (Pekerjaan Bebas) NO.

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 NEGARA Algeria Australia Austria Bangladesh Belgium Brunei Darussalam Bulgaria Canada Czech China Denmark Egypt Finland France Germany Hungary India Italy Japan Jordan Korea, Republic of Korea, Democratic People's Republic of Kuwait Luxembourg Malaysia Mexico Mongolia Netherlands New Zealand Norway Pakistan Philippines Poland Portuguese TIME TEST 91 days/12 months 120 days/12 months 90 days/12 months 183 days/fiscal year 91 days/12 months 183 days/12 months 91 days/taxable year 120 days/12 months 91 days/taxable year 183 days/12 months 91 days/12 months 90 days/12 months 90 days/12 months N/A 120 days/fiscal year 90 days/12 months 91 days/12 months 90 days/12 months 183 days/calendar year 90 days/12 months 90 days/calendar year 183 days/12 months 183 days/12 months 91 days/taxable year 183 days/calendar year 91 days/12 months 91 days/calendar year 91 days/12 months 90 days/12 months 90 days/12 months 90 days/12 months 90 days/calendar year 91 days/taxable year 120 days/12 months

35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59

Qatar Romania Russia Saudi Arabia Seychelles Singapore Slovak South Africa Spain SriLanka Sudan Sweden Switzerland Syria Taipei /Taiwan Thailand Tunisia Turkey UAE (United Arab Emirates) Ukraine United Kingdom United States of America Uzbekistan Venezuela Vietnam

120 days/12 months 120 days/12 months N/A N/A 90 days/12 months 90 days/12 months 91 days/fiscal year 120 days/12 months 90 days/12 months 90 days/12 months 90 days/12 months 90 days/12 months 183 days/12 months 183 days/12 months 120 days/taxable year 183 days/fiscal year 120 days/taxable year 183 days/12 months Fixed Base 183 days/12 months 91 days/12 months 120 days/12 months 90 days/12 months 90 days/12 months 90 days/12 month