The Expansion of Business Classification of Taxpayers Receiving Covid-19 Tax Incentives

DDTC Newsletter Vol.04 | No.02

23 July 2020

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The ongoing spread of Covid-19 compels the government to expand the scope of the sectors that will receive tax incentives to reduce its negative impact on the economy. The additional sectors are outlined in MoF Reg. 86/2020, which is reviewed in this Newsletter. Furthermore, the government has extended the tax incentive period to December 2020 and simplified the application process through this regulation. In addition, this edition reviews the taxation provisions related to IMEI registration for imported telecommunications equipment and the legal basis for the ratification of the tax treaty between the Government of Indonesia and the Kingdom of Cambodia.

Contents

• Expansion of Business Classification and Extended Granting of Incentives for Taxpayers Affected by Covid-19
• IMEI Registration Procedures for Imported Telecommunications Equipment Carried by Passenger and Crew Members
• The Ratification of Indonesia–Cambodia Tax Treaty

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