Page 1 - Newsletter(Additional Covid-19 Related Tax Incentives and Technical Guidelines for the Appointment of E-Commerce VAT Withholders)

DDTC Newsletter Vol.04 | No.05 I September 2020

Additional Covid-19-Related Tax Incentives and
Technical Guidelines for the Appointment of
E-Commerce VAT Withholders

Contents
x c • Addition of Article 25 Income Tax Installment
ABOUT DDTC Discounts and Income Tax Incentives for
Construction Services
DDTC is a research and knowledge based taxation • DGT Releases the Implementing Regulation of
institution and a center of a number of taxation activities MoF Reg. 110/2020
units with high standards that serve as main references in
• Guidelines for the Appointment of E-Commerce
the field of taxation.
VAT Withholders
Our firm consists of consultation services (DDTC • Changes to Provisions on VAT and/or SLTGs
Consulting), a center for review and research (DDTC Fiscal Exemptions for Representatives of Foreign
Research), taxation journals (DDTC Working Paper), a Countries and International Bodies
training center (DDTC Academy), a provider of tax law
documents (Perpajakan.id), a library (DDTC Library), and • The DGT Releases Implementation Guidelines
taxation news portal (DDTC News). of Gov. Reg. 23/2018
• Imposition of BMTP on Imports of Ceramic
ABOUT DDTC Newsletter Tiles from India and Vietnam

• Unloading and Storage of Imported Goods
Published every two weeks, DDTC Newsletter provides
a summary of key tax law changes, both the current • Processing of Requests for the Implementation
modifications and changes in taxation regulations, of MAP and the Implementation of MAP
particularly those pertaining to domestic policies.
• Exemptions from VAT on Imports and/or
Supplies of Certain Strategic Taxable Goods

• Provisions on Customs Areas and Temporary
Storage