Changes in The Taxation Provisions of International Trade and Digital Economy

This newsletter reviews some of the taxation provisions issued in the month of March 2019. There are two regulatory changes in the context of customs sector, namely the provisions regarding customs in the export sector and anti-dumping import duties (Bea Masuk Anti Dumping/BMAD). With regard to international trade taxes, this newsletter also summarizes the taxation policies on service exports. Readers may also find the latest update of Automatic Exchange of Information (AEoI) jurisdictions and the background and the annulment of e-commerce tax in Indonesia.

Contents

• Changes in Customs Provisions in the Export Sector
• Import Duty Policy for Import Products: the Government’s Protection for Domestic Industries
• AEoI as the Spearhead of 2019 Government Revenue
• Efforts to Increase the Competitiveness of Service Export through VAT Policies
• The Latest Regulation of Taxation on E-Commerce Annulled