Expansion of STLGs Incentives for Certain Motor Vehicles and VAT Credit Provisions for Land Acquisition

DDTC Newsletter Vol.05 | No.06

9 April 2021

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The government has officially expanded the scope of motor vehicles eligible for Sales Tax on Luxury Goods (STLGs) borne by the government incentives. In addition, the government has issued a regulation on the collection and crediting of VAT on land acquisition and the stipulation of low-risk Taxable Persons for VAT Purposes and provisions on the implementation of preliminary tax refunds.

The government has also issued regulations concerning the synergy of tax data and BPJS membership, the restructuring of taxpayers registered at Medium Tax Offices, an appeal for the submission of investment realization reports, the April 2021 interest penalties and interest compensation rates, and a new webpage to obtain EFIN. All regulations issued within the last two weeks are comprehensively reviewed in this edition of the newsletter.

Contents

• Expansion of the STLGs Incentive for Certain Motor Vehicles
• VAT Collection and Crediting on Land
• Stipulation of Low-Risk PKP and Terms of Preliminary Tax Refunds
• Synergy of Tax Data and BPJS Membership
• New Webpage to Obtain EFIN
• Appeal for Submitting Investment Realization Reports
• April 2021 Interest Penalties and Compensation Interest Rates
• Reorganization of the Places of Registration for Taxpayers and Business Reporting for Taxable Persons for VAT Purposes
• Registered Taxpayers at Medium Tax Offices Reorganized
• Tax Court Stipulates Eid Al-Fitr Recess

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