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Perspective:
Perspective
05 Sep 2024

Indonesian Tax Info

Monthly archive

Published by Deloitte Touche Solutions

2025

 

  • April 2025 edition ( English / Chinese)
    • Tax Focus : Detailed regulation regarding tax crime investigation issued
  • March 2025 edition ( English / Chinese )
    • Tax Focus : VAT and LST facilities for certain electric vehicles and residential properties extended
    • Customs Focus : Further updates on customs, excise, and tax on import and export of consignment goods regulations | Regulation on voluntary declaration is updated
  • February 2025 edition ( English / Chinese )
    • Tax Focus: Update on special VAT imposition base and final VAT mechanism
    • Customs Focus: Regulation on safeguard duties for certain wool products is issued | Regulation on anti-dumping import duties for hot rolled plates imported from China, Singapore, and Ukraine is issued
  • January 2025 edition ( English / Chinese )
    • Tax Focus: PMK-81 harmonizes various tax regulations affected by Coretax implementation: Part III
    • Customs Focus: New regulation on customs and excise audit is issued

2024

 

  • December 2024 edition ( English / Chinese )
    • Tax Focus: Tax deduction for provisions for doubtful debts in the financial services industry | PMK-81 / 2024 harmonizes various tax regulations affected by Coretax implementation: Part II
  • November 2024 edition ( English / Chinese )
    • Tax Focus : PMK-81 harmonizes various tax regulations affected by Coretax implementation
    • Customs Focus : Regulations on anti-dumping import duty for certain iron and steel products is issued
  • October 2024 edition ( English / Chinese )
    • Tax Focus: VAT incentive on sales of certain residential properties enhanced
    • Customs Focus: Regulations on anti-dumping import duties are issued
  • August 2024 edition ( English / Chinese )
    • Tax Focus: Anti-tax avoidance provisions on automatic exchange of information updated | Income tax treatment of income earned from export proceeds of natural resources updated
    • Customs Focus: Regulation of safeguard duties on textiles, carpets, and other textile floor coverings issued
  • July 2024 edition ( English / Chinese )
    • Tax Focus: Thirteen jurisdictions added to list of reservations and notifications for MLI | Regulation implementing the use of single identity number in tax administration services issued
    • Customs Focus: Regulation on rules of origin and certificate of origin for imported goods in relation to safeguard measures issued
  • June 2024 edition ( English / Chinese )
    • Tax Focus: Regulation implementing tax incentives for investment in new capital city issued
    • Customs Focus: Further update on import policies and regulations | Policies and regulations governing export in mining sector
  • May 2024 edition ( English / Chinese )
    • Tax Focus: Updated regulation on cross-border tax collection assistance issued
  • April 2024 edition ( English / Chinese )
    • Customs Focus: Update on import policies and regulations | New requirement for issuing technical consideration on import of certain commodities
  • March 2024 edition ( English / Chinese )
    • Tax Focus: VAT facility on the sale of certain residential properties extended | VAT facility on sale of certain qualifying battery-based electric vehicles extended | LST facility introduced for qualifying battery-based electric vehicles
    • Customs Focus: Amendment to regulation on goods classification system and import duty tariffs
  • February 2024 edition ( English / Chinese )
    • Tax Focus: Guidance related to proof of withholding of Article 21 and/or 26 income tax is updated
    • Customs Focus: New requirement for issuing technical considerations on import of iron or steel, alloy steel, and derivative products
  • January 2024 edition ( English / Chinese )
    • Tax Focus: Guidance on new Article 21 income tax withholding calculation issued
    • Customs Focus: Amendment to import policies and regulations

2023

 

  • December 2023 edition ( English / Chinese ) 
    • Tax Focus: Regulation grants eligibility for preliminary VAT refunds on BEVs | Government to bear VAT on sales of certain residential properties | Use of national identification number as tax identification number postponed
    • Customs Focus: List of restricted imports on drugs and foods is updated | Procedures on issuance, suspension, and revocation of excisable goods entrepreneur identification number | Effective date on the regulation relating to customs, excise, and tax on import and export of consigned goods is rectified to start earlier
  • October 2023 edition ( English / Chinese )
    • Tax Focus: Implementing regulation on tax assessment and tax collection issuance procedures issued
    • Customs Focus: Updates on regulation of customs, excise, and tax on import and export of consigned goods
  • September 2023 edition ( English / Chinese ) 
    • Tax Focus: Guidance on Directorate General of Taxation's appraisals for tax purposes | President issues decision ending COVID-19 force majeure period
    • Customs Focus: Comprehensive Economic Partnership Agreement between the governments of Indonesia and United Arab Emirates       
  • August 2023 edition ( English / Chinese )
    • Tax Focus: Implementing regulation on depreciation and amortization issued
    • Customs Focus: Regulations on Voluntary Declaration and Voluntary Payment monitoring and evaluation
  • July 2023 edition ( English / Chinese )
    • Tax Focus: Implementing regulation on new tax treatment of benefits in kind issued
    • Customs Focus: Regulations on audit compliance procedures for excisable goods entrepreneurs
  • June 2023 edition ( English / Chinese )
    • Tax Focus: New regulation on tax collection procedures issued
    • Customs Focus: Updates on procedures for imposition of import duty tariffs on imported goods based on the Japan – Indonesia Economic Partnership Agreement (JIEPA)
  • May 2023 edition ( English / Chinese )
    • Tax Focus: Regulation updates income tax and VAT treatment of sales of gold and related services
  • April 2023 edition ( English / Chinese )
    • Tax Focus: New VAT facility introduced for battery-based electric vehicles | Further guidance issued on VAT treatment of delivery of foreclosed collateral
    • Customs Focus: Procedures for submitting certificates of origin and/or origin declarations in relation to import duty tariffs imposed on international treaties-based imported goods
  • March 2023 edition ( English / Chinese )
    • Tax Focus: Tax incentives and facilities to promote investment in new capital city announced | Reduced imposition base for withholding tax on royalty income received/obtained by certain domestic individual taxpayers
    • Customs Focus: Customs facilities for business players in IKN | Updates on notifications of completely-produced excisable goods
  • February 2023 edition ( English / Korean / Chinese )
    • Tax Focus: New implementing regulation for general provisions and procedures for taxation
    • Customs Focus: Regional Comprehensive Economic Partnership (RCEP) scheme
  • January 2023 edition ( English / Korean / Chinese )
    • Tax Focus: Implementing Regulations on Income Tax and VAT under HPP Law: Some Significant Developments for Taxpayers
    • Customs Focus: Updates on Changes to Procedures for Import of Intangible Goods

 

2022

 

  • December 2022 edition ( English / Chinese )
    • Tax Focus: Preparation for upcoming corporate income tax return filing obligation for Fiscal Year 2022
    • Customs Focus: Update on customs value for import duty calculation
  • November 2022 edition ( English / Korean / Chinese )
    • Tax Focus: The form of VAT return for VAT collector is updated
    • Customs Focus: Update on Customs and Excise Objection Procedures
  • August 2022 edition ( English / Korean / Chinese )
    • Tax Focus: Update on regulation related to VAT invoice
  • July 2022 edition ( English / Korean / Chinese)
    • Tax Focus: Regulations providing tax incentives during the COVID-19 pandemic further extended | Use of National Identification Number as Tax Identification Number | Taxation for sole proprietorship
  • June 2022 edition ( English / Korean / Chinese )
    • Tax Focus: FAQs issued by DGT for the new VAT invoice regulation
    • Customs Focus: Updates on the ASEAN Trade-In Goods Agreement (ATIGA)
  • May 2022 edition ( English / Korean / Chinese )
    • Tax Focus: VAT regulations updated to synchronize with Law on Harmonization of Tax Regulations | Regulation on tax and nontax payments to the state for coal mining industry issued
    • Customs Focus: Update on procedures for clearance of imported goods for use
  • April 2022 edition ( English / Korean / Chinese )
    • Tax Focus: Regulations governing income tax and VAT treatments of financial technology issued | Regulation governing VAT and income tax treatment of cryptoasset trading issued | Implemented VAT on commission fee for insurance agency and brokerage
    • Customs Focus: New stipulation of Goods Classification System and Imposition of Import Duty Tariffs on imported goods
  • March 2022 edition ( English / Korean / Chinese )
    • Tax Focus: Final income tax rates for construction services updated | List of business sectors eligible for investment under voluntary disclosure program issued
    • Customs Focus: Addition of goods classification and imposition of import duty tariffs on imported goods for motor vehicle industry
  • February 2022 edition ( English / Korean / Chinese )
    • Tax Focus: Update on regulations providing tax incentives during the COVID-19 pandemic | Implementing guidelines for controlled foreign corporation rules issues
    • Customs Focus: Changes in export duty tariffs on exported palm kernel shells
  • January 2022 edition ( English / Korean / Chinese )
    • Tax Focus: Tax reliefs for medical goods and activities related to COVID-19 pandemic to be extended | New Indonesia – Singapore tax treaty enters into force | Updated regulation on preliminary tax refunds issued
    • Customs Focus: Imposition of import duty tariffs on imported goods based on the Agreement on Trade Preferences among D-8 member countries

2021

 

2020

 

2019

 

2018

 

2017

 

2016

 

2015

 

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