Readjustment to the Criteria of Tax Incentives Recipients Affected by Covid-19

Overshadowed by the ongoing impact of Covid-19, the government has readjusted and issued technical guidelines on tax incentives for taxpayers affected by Covid-19. In addition to incentives, the government has recently issued several other regulations, such as those concerning tax education, sales tax on luxury goods on motor vehicles, withholding agents and procedures for the collection of stamp duties, as well as the amounts of tax administration penalties for the November 2021 period. A new regulation concerning import duties on imports of clothing products and clothing accessories has also been released. All will be reviewed in further detail in this edition of the newsletter.

Contents

• Readjustment to the Criteria of Tax Incentives Recipients Affected by Covid-19
• Implementing Regulation on Tax Incentives for Taxpayers Affected by the Covid-19 Pandemic
• New Regulation on Tax Education
• The Government Restipulates Sales Tax on Luxury Goods on Motor Vehicles
• Registration of Stamp Duty Withholding Agents and Procedures for the Collection, Remittance, and Filing
• November 2021 Interest Penalties and Compensation Interest Rates
• Imposition of Safeguard Import Duties on Imports of Clothing Products and Accessories
• Stipulation of Import Duty Tariffs for the Comprehensive Economic Partnership Agreement between Indonesia and EFTA States