Provisions on Aid, Donations, and Grants that Are Not Objects of Income Tax and Transfer of Authority for the Granting of Tax Allowances

This edition of the newsletter reviews a regulation pertaining to aid, donations and grants that are objects of income tax and the transfer of authority for the granting of tax allowances from the Director General of Taxes to the Head of the Indonesian Investment Coordinating Board. On another note, this edition discusses the regulation which provides an option for Taxable Persons for VAT Purposes to use another value as the tax base for supplies of certain agricultural products. The newsletter also outlines a regulation related to religious services that are not subject to VAT, changes in the provisions on the notification of planned arrival of carriers, means of transport that are not subject to VAT, procedures for government credit guarantees for corporations, and the latest implementation guidelines concerning incentives for taxpayers affected by Covid-19.

Contents

• Exemptions of Aid, Donations, and Grants from Objects of Income Tax
• Criteria and/or Details of Religious Services Not Subject to VAT
• Procedures for the Submission of the Notification of Planned Arrival of Carriers
• Updates to the Implementation Guidelines of Tax Incentives for Taxpayers Affected by the Covid-19 Pandemic
• Other Value as the VAT Tax Base on Certain Agricultural Products
• Transfer of Authority for the Granting of Tax Allowances
• Guidelines for the Implementation of Non-Withholding of Import VAT Facility and Supply of Certain Means of Transport
• Procedures of Credit Guarantee from the Government for Business Actors