Newsletter

We provide you a brief summary of new tax regulations in our tax newsletter. It is expected to facilitate you to understand tax regulations with greater ease. In addition, you can find our perspective inside this newsletter.

Published

DDTC Newsletter Vol.06 | No.10

New Regulations Related to IMEI Registration Procedures and Safeguard Import Duties on Imports of Certain Products

06 December 2021

Total Downloads 1771

The government has issued several regulations in the field of customs, including those related to the IMEI notification and registration procedures for telecommunications equipment in customs declarations …

DDTC Newsletter Vol.06 | No.09

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

15 November 2021

Total Downloads 2067

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 …

DDTC Newsletter Vol.06 | No.08

Observing the New Policies in the Harmonization of Tax Regulations Law

08 October 2021

Total Downloads 1961

The Tax Regulation Harmonization (HPP) Law has just been passed by the House of Representatives. The HPP Law revises 6 laws in the field of taxation …

DDTC Newsletter Vol.06 | No.07

Technical Guidelines for the Collection of VAT and Income Tax on Sales of Mobile Phone Credit and Starter Cards for Prepaid SIM Cards

24 September 2021

Total Downloads 1502

The government has recently issued a technical regulation concerning the collection of VAT and income tax on sales of mobile phone credit and starter packs for prepaid SIM cards which has taken effect as of 1 September 2021 …

DDTC Newsletter Vol.06 | No.06

Reduction of Bond Interest Rate for Resident Taxpayers and Permanent Establishments

10 September 2021

Total Downloads 1380

The government has recently issued a regulation concerning the reduction of bond interest rate for resident taxpayers and permanent establishments. The rate has been reduced from 15% to 10% …

DDTC Newsletter Vol.06 | No.05

Fiscal Incentives for DKI Jakarta Residents and Addition to Documents Equivalent to Tax Invoices

27 August 2021

Total Downloads 1561

The DKI Jakarta Government has recently granted fiscal incentives for its residents in the form of principal tax relief and nullified administrative penalties for various types of local taxes …

DDTC Newsletter Vol.06 | No.04

Extension of VAT Borne by the Government Incentives for Supplies of Landed Houses and Flats

13 August 2021

Total Downloads 1472

The government has recently re-extended VAT borne by the government incentives for supplies of landed houses and flats until December 2021 …

DDTC Newsletter Vol.06 | No.03

Certain Strategic Taxable Goods Not Subject to VAT and New Regulation on Import Duties and Excise

30 July 2021

Total Downloads 1575

The government has recently released a new regulation concerning certain strategic Taxable Goods that are not subject to VAT as well as other new regulations related to import duties and excise …

DDTC Newsletter Vol.06 | No.02

Tax Incentives to Address Covid-19 Re-extended

16 July 2021

Total Downloads 1576

Various tax incentives to address Covid-19 remain ongoing. The government has again issued several new regulations that extend the already running incentives …

DDTC Newsletter Vol.06 | No.01

Provisions on Tax Rights and Obligations of Mining License Holders and Changes to Bonded Zones

02 July 2021

Total Downloads 1599

The government has recently released a new regulation concerning tax rights and obligations of mining business license holders and amended the provisions on bonded zones …

DDTC Newsletter Vol.05 | No.11

New Regulation Concerning Procedures for Recording and Bookkeeping

18 June 2021

Total Downloads 1439

The government has recently released a new regulation pertaining to procedures for recording and bookkeeping for tax purposes …

DDTC Newsletter Vol.05 | No.10

Simplification of the Registration and Reporting of Land and Building Tax Objects in the Plantation, Forestry, Mining, and Other Sectors

04 June 2021

Total Downloads 1705

The Ministry of Finance has recently released a new regulation to simplify the procedures for the registration, reporting, and data collection on Land and Building Tax objects in the plantation, forestry, mining, and other sectors …

DDTC Newsletter Vol.05 | No.09

Implementation of the DGT’s Vertical Agency Reorganization, What has Changed?

21 May 2021

Total Downloads 1541

The’s DGT vertical agency reorganization is underway. A set of regulations have been issued, including a special circular that serves as the guidelines in the implementation of the DGT’s vertical reorganization …

DDTC Newsletter Vol.05 | No.08

Provisions on Tax Audits during the Transitional Period of Changes in Tax Office Types

7 May 2021

Total Downloads 1300

The tax authorities release a regulation that adjusts the provisions on tax audits during the transitional period of changes in the types of Tax Offices from Small Tax Offices to Medium Tax Offices …

DDTC Newsletter Vol.05 | No.07

Tax, Customs, and Excise Treatment in Special Economic Zones

23 April 2021

Total Downloads 1548

The government adjusts the regulation on the granting of tax, customs, and excise facilities in Special Economic Zones (KEK) …

DDTC Newsletter Vol.05 | No.06

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

9 April 2021

Total Downloads 1497

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 …

DDTC Newsletter Vol.05 | No.05

Tax Facilities for Special Economic Zones

26 March 2021

Total Downloads 1740

The government has issued a regulation stipulating the granting of tax, customs, and excise facilities to business entities or business players in Special Economic Zones …

DDTC Newsletter Vol.05 | No.04

Implementing Regulation of the Taxation Cluster in Job Creation Law and VAT Incentives for Landed Houses and Flats

12 March 2021

Total Downloads 1374

The government has released an implementing regulation of the taxation cluster in Job Creation Law. This edition also outlines regulations concerning tax incentives in the investment business sector …

DDTC Newsletter Vol.05 | No.03

Government Releases Derivative Regulations on the Taxation Cluster of Job Creation Law and Incentive Policies for Cooperatives and MSMEs

26 February 2021

Total Downloads 1531

The government has recently released various new tax regulations, ranging from the derivative regulations of the ease of doing business cluster in the taxation sector of Job Creation Law and incentive policies …

DDTC Newsletter Vol.05 | No.02

Tax Incentives for Taxpayers Affected by Covid-19 Re-extended

11 February 2021

Total Downloads 1581

The government has recently re-extended the tax incentive policy for taxpayers affected by the Covid-19 outbreak. This extension is expected to help economic recovery and alleviate the burden on business players …

DDTC Newsletter Vol.05 | No.01

Extension of Tax Incentives to Address Covid-19 and the Regulation on the Settlement of Stamp Duty Underpayment

29 January 2021

Total Downloads 1601

This edition of the newsletter outlines the new regulation concerning the extension of tax incentives to address Covid-19. Further, the government has also issued a regulation on stamp duty underpayment and affixture of acquittance stamp …

DDTC Newsletter Vol.04 | No.12

New Provisions on Pioneer Industry Criteria for Tax Holiday Entitlement and Excise Tariffs for Tobacco Products

30 December 2020

Total Downloads 1614

This edition of the newsletter outlines the new regulation on the details of business sectors and production types of pioneer industries entitled to corporate income tax reduction facilities. The regulation also stipulates the procedures for the fulfillment of the requirements as well as the decision-making process …

DDTC Newsletter Vol.04 | No.11

Tax Incentives for Vaccine Imports and New Regulation on the Implementation of Tax Collection

11 December 2020

Total Downloads 1634

This edition of the newsletter reviews new provisions on tax incentives for vaccine imports. The facilities are provided to accelerate the provision of fiscal facilities for the import of goods required for vaccine procurement and vaccination …

DDTC Newsletter Vol.04 | No.10

New Regulation on The Implementation of Taxpayer’s Status Confirmation and Fiscal Facilities for Infrastructure Projects

27 November 2020

Total Downloads 1609

The government has recently released several new laws, including the law on stamp duty and law on job creation which contains tax clusters (General Tax Provisions and Procedures Law, Income Tax Law, VAT Law, and Local Taxes and Charges Law) …

DDTC Newsletter Vol.04 | No.09

New Regulation on Stamp Duty and Tax Cluster in Job Creation Law

6 November 2020

Total Downloads 2385

DDTC Newsletter Vol.04 | No.08

Recent Regulations on Tax Holiday Incentives and Super Tax Deduction for R&D Activities

16 October 2020

Total Downloads 1748

The government has recently revised the regulations on the granting of tax holidays for pioneer industries. The revisions cover several important changes. Moreover, this edition discusses the provisions on super tax deduction for R&D activities …

DDTC Newsletter Vol.04 | No.07

DGT 2020-2024 Strategic Plan and Extension Period of Several Tax Incentives to Contain the Impact of Covid-19 Pandemic

02 October 2020

Total Downloads 2046

This edition of the newsletter reviews DGT strategic plan (Rencana Strategis/Renstra) for 2020 to 2024, extension of validity period of several existing facilities, and additional Covid-19 related tax incentives …

DDTC Newsletter Vol.04 | No.06

VAT Borne by the Government Incentive for Mass Media and the National Implementation of E-Faktur 3.0

18 September 2020

Total Downloads 2044

To address the impact of Covid-19 on the productivity of printed mass media, the government provides VAT Borne by the Government facility on imports and/or supplies of newspaper and magazine paper to press companies …

DDTC Newsletter Vol.04 | No.05

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

04 September 2020

Total Downloads 1578

To address the impact of the Covid-19 pandemic, the government increases Article 25 Income Tax installment discounts and provides new incentives in the form of final Income Tax Borne by the Government …

DDTC Newsletter Vol.04 | No.04

Procedures for Filing Objection Letters Electronically

21 August 2020

Total Downloads 1689

This edition reviews the procedures for electronic filing of objection letters through DGT online. In addition, the newsletter outlines the stipulation of all taxpayers …

DDTC Newsletter Vol.04 | No.03

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

07 August 2020

Total Downloads 1543

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 …

DDTC Newsletter Vol.04 | No.02

The Expansion of Business Classification of Taxpayers Receiving Covid-19 Tax Incentives

23 July 2020

Total Downloads 1425

The ongoing spread of Covid-19 compels the government to expand the scope of the sectors that will receive tax incentives to reduce its negative impact on the economy …

DDTC Newsletter Vol.04 | No.01

Reduction of Income Tax Rates for Publicly Listed Companies and Establishment of VAT Withholder Criteria for E-Commerce Businesses

10 July 2020

Total Downloads 1722

To address the threat of financial stability due to the Covid-19 pandemic, not only is the government intensifying the provision of tax incentives …

DDTC Newsletter Vol.03 | No.13

Latest Income Tax Facilities to Address Covid-19 and Guidelines for the DGT’s Tasks in the New Normal

25 June 2020

Total Downloads 1748

This edition reviews new regulations on income tax-related facilities to address Covid-19, through the issuance of Government Regulation …

DDTC Newsletter Vol.03 | No.12

Electronic Trial Proceedings of the Tax Court

12 June 2020

Total Downloads 1250

This edition reviews the updates by the Tax Court on the provisions related to electronic trial proceedings …

DDTC Newsletter Vol.03 | No.11

VAT on Digital Goods and Services from Overseas and The Resuming of Trial Proceedings and Tax Court Services

28 May 2020

Total Downloads 1325

This edition of the newsletter reviews the regulations on the imposition of VAT on intangible taxable goods …

DDTC Newsletter Vol.03 | No.10

Expansion of Types of Taxpayers Affected by COVID-19 who Receive Tax Incentive

14 May 2020

Total Downloads 2546

This edition reviews the main tax provisions concerning the expansion of the types of taxpayers entitled to benefit from tax incentives amidst the outbreak …

DDTC Newsletter Vol.03 | No.09

Tax Return Procedures During COVID-19 Pandemic and Provisions on Article 25 Income Tax Installments at a New Rate

30 April 2020

Total Downloads 1868

Prevention and handling of Covid-19 spread remain the government’s current focus. As such, this edition of the newsletter reviews a variety of related regulations …

DDTC Newsletter Vol.03 | No.08

New Tax Facilities on Goods and Services Required to Address COVID-19 and Revision on 2020 State Budget

16 April 2020

Total Downloads 2266

The spread of COVID-19 which has not declined has made the Government of Indonesia expand the relaxation of taxes, customs, and excise provisions to address pandemic …

DDTC Newsletter Vol.03 | No.07

Taxation Policies to Counter the Threat of Economic Recession and the Issuance of APA Implementing Regulation

02 April 2020

Total Downloads 3217

The coronavirus outbreak compels the government to implement a series of policies to save the national economy. The policies in the taxation sector include relaxation …

DDTC Newsletter Vol.03 | No.06

The Terms of Service of The DGT and Tax Court Temporary Suspension in Response to COVID-19

19 March 2020

Total Downloads 1782

This edition summarizes the measures undertaken by the government through taxation policies in the last two weeks due to the outbreak of the corona virus (COVID-19) …

DDTC Newsletter Vol.03 | No.05

Changes in Small Tax Office’s Tasks, Functions and Operational Procedures

05 March 2020

Total Downloads 2007

This edition of the newsletter reviews a number of regulations concerning the changes in the Small Tax Office’s tasks and functions. Such changes have rendered the issuance of a regulation that segments taxpayers by the Directorate General of Taxes (DGT) …

DDTC Newsletter Vol.03 | No.04

Latest Provisions on Indonesia’s Tax Allowance

21 February 2020

Total Downloads 2956

This newsletter covers some of the latest provisions related to taxation. There are two regulations regarding tax incentives, namely provisions of tax allowance and affirmation related to VAT facilities for certain port service recipients …

DDTC Newsletter Vol.03 | No.03

The Revocation of Treasurer’s Taxpayer Identification Number and VAT Policy on Textbooks

06 February 2020

Total Downloads 1501

This edition reviews the provision regarding the annulment of the treasurer’s taxpayer identification number. In addition, this newsletter explores a new regulation concerning VAT exemptions on …

DDTC Newsletter Vol.03 | No.02

Taxation Provisions on Imports of Consigned Goods & the Simplification of Customs Registration

25 January 2020

Total Downloads 1446

This edition reviews some provisions related to the exemption of import duties for taxable goods, including for oil-gas and geothermal sectors and for scientific research and development …

DDTC Newsletter Vol.03 | No.01

Realization of 2019 State Budget & Indonesia’s Position in MLI

10 January 2020

Total Downloads 1424

This early January 2020 edition reviews the revenue and expenditure realization in 2019. Overall, the state revenue realization in 2019 amounted to Rp1,957.2 trillion or 90.4% of the 2019 State Budget target set at Rp2,165,1 trillion …

DDTC Newsletter Vol.02 | No.11

New Provisions on Land & Building Tax

20 December 2019

Total Downloads 1266

This edition reviews several new provisions related to the Land and Building Tax, primarily for the Plantation, Mining, and Forestry Sectors (PBB-P3). As of 1 January 2020, the government will expand the classification of tax objects for PBB-P3 and other sectors …

DDTC Newsletter Vol.02 | No.10

Tax Facilities for Certain Investments and New Provisions Related to Taxation Data, Excise and e-Trade

05 December 2019

Total Downloads 1489

The following Newsletter provides a description of the most recent tax facilities regulation for certain investments to encourage capital investments in terms of economic growth and business sector development …

DDTC Newsletter Vol.02 | No.09

Government Launched Temporary Safeguard Import Duty

15 November 2019

Total Downloads 1677

This edition of the newsletter explores four new regulations concerning the Safeguard Import Duty on certain imported products, including aluminum foil and fabric products. Moreover, this edition reviews the increase in Indonesia’s paying taxes ranking from 112 to 81 …

DDTC Newsletter Vol.02 | No.08

Increase of Tobacco Product Excise Rate & Re-stipulation of Sales Taxes on Luxury Goods for Motor Vehicles

01 November 2019

Total Downloads 1631

This edition reviews the new provision on the increase in tobacco products excise rates (CHT) as well as changes in the retail sales prices (HJE) …

DDTC Newsletter Vol.02 | No.07

VAT Refund for Tourist: Simplified Retail Shop Registration Mechanism

18 October 2019

Total Downloads 1793

This edition reviews the latest VAT refund mechanism for tourists. Through DGT Reg No. 17/2019, the Directorate General of Taxes facilitates the mechanism for PKP retail stores willing to participate in the VAT Refund for tourist scheme …

DDTC Newsletter Vol.02 | No.06

New Provisions on Article 25 Income Tax Installment and Compliance Risk Management

04 October 2019

Total Downloads 1827

This edition discusses the government effort to improve compliance, namely SE-24/PJ/2019. The circular letter contains the information regarding a follow-up to the tax amnesty program and Exchange of Information (EoI) through compliance risk management (CRM) …

DDTC Newsletter Vol.02 | No.05

Technical Rules for Super Tax Deduction on Vocational Activities Released

20 September 2019

Total Downloads 1784

This edition reviews the technical rules regarding the provision of super tax deduction facility for taxpayer who performed vocational activity. In order to get this incentive, taxpayers must meet several provisions as stated in Mof Reg No. 128/2019 …

DDTC Newsletter Vol.02 | No.04

New Fiscal Relaxation for Pharmaceutical, Upstream Oil & Gas and Tourism Sectors

06 September 2019

Total Downloads 1739

This edition reviews several fiscal incentives given to certain sectors, among others, the preliminary return of VAT overpayment for pharmaceutical wholesalers, medical devices distributors, and State-Owned enterprises subsidiary …

DDTC Newsletter Vol.02 | No.03

Fiscal Incentives for Electric Vehicles and Fiscal Policy Plan for the Year of 2020

23 August 2019

Total Downloads 1703

This newsletter discusses some of the latest regulations and policies on fiscal aspects in Indonesia. The government itself has delivered the targets of tax revenue for 2020 through the Budget Statement Speech before the House of Representatives on 16 August 2019 …

DDTC Newsletter Vol.02 | No.02

Regulations on Re-exporting Imported Goods and Temporary Import are Tightened

09 August 2019

Total Downloads 1186

This edition discusses the latest tax regulation of re-exporting imported goods and temporary import. There are some crucial changes in both regulations …

DDTC Newsletter Vol.02 | No.01

Tax Incentives for Transportation Sector, Sanction for Customs, and Target of Extensification

25 July 2019

Total Downloads 1522

This edition discusses the latest tax incentive provided by the government for business players in transportation sector in the form of non-collected VAT …

DDTC Newsletter Vol.01 | No.10

New Super Tax Deduction for Corporate Taxpayers

11 July 2019

Total Downloads 1530

This edition of the newsletter reviews the tax incentive policy in the form of a super tax deduction for vocational as well as research and development (R&D) activities for corporate taxpayers. This incentive is issued through Government Regulation No. 45 of 2019 …

DDTC Newsletter Vol.01 | No.09

Tax Relaxation of Luxurious Housing, Control of Local Tax, and Restructuring of Tax Authority

27 June 2019

Total Downloads 1402

This edition covers five new tax regulations in Indonesia. In general, there exist two new provisions providing relaxation for taxation on the luxurious property in Indonesia by increasing the threshold of the selling prices and transfer prices as well as decreasing Article 22 Income Tax rate …

DDTC Newsletter Vol.01 | No.08

Increased Housing Price Thresholds for VAT Exemptions

14 June 2019

Total Downloads 1579

This edition of the newsletter reviews government policies in increasing the housing price thresholds for VAT exemptions. The government has also recently issued a regulation to provide certainty regarding the taxation aspects of free trade zone products through PMK No.84/PMK.04/2019 …

DDTC Newsletter Vol.01 | No.07

Towards Certainty in Tax Dispute Resolution

16 May 2019

Total Downloads 1335

This edition of the newsletter reviews new provisions concerning requests for mutual agreement procedure (MAP) implementation in Indonesia. The new provisions are contained in the Minister of Finance Regulation No. 49/PMK.03/2019, effective as of April 26, 2019. The regulation comprises several significant changes …

DDTC Newsletter Vol.01 | No.06

Provision Regarding the Calculation of Taxable Income for Life Insurance Companies

30 April 2019

Total Downloads 1329

The government has issued a new provision regarding the estimation of corporate income tax (CIT) for life insurance companies if there exists any claim or benefit from policyholders. This is regulated through the Director General of Taxes Circular Letter No. SE-08/PJ/2019 that serves as a complementary to SE-97/PJ/2011 …

DDTC Newsletter Vol.01 | No.05

The Criteria of Permanent Establishments and Tax Service Complaint Channels

16 April 2019

Total Downloads 1430

This edition reviews a new government regulation that clarifies the definition and criteria for a business to be deemed as a permanent establishment or non-permanent establishment. A regulation extending anti-dumping import duties (bea masuk anti-dumping/BMAD) on biaxially oriented polypropylene imports from Thailand and Vietnam is also explored. In addition, excisable goods entrepreneurs are required to submit excisable goods entrepreneur registration data to be compiled into a database …

DDTC Newsletter Vol.01 | No.04

Changes in The Taxation Provisions of International Trade and Digital Economy

04 April 2019

Total Downloads 1556

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 …

DDTC Newsletter Vol.01 | No.03

Deadline for The Filing of Annual Personal Income Tax Returns

21 March 2019

Total Downloads 763

This edition reviews the extension of the filing of the annual personal income tax return deadline formerly set on March 31, 2019. Moreover, viewers may find information regarding the electronic channels to file the annual tax return. The newsletter also provides an update concerning the issuance of a new provision stipulating the exemption of export levies of …

DDTC Newsletter Vol.01 | No.02

Fiscal Facilities For Boosting Investment and Economic Growth

08 March 2019

Total Downloads 758

This edition contains provisions that provide business convenience to encourage investment in Indonesia, mainly for the administration. In the context of investment, there are provisions relating relaxation of the withholding of income tax (PPh) on foreign exchange from natural resource export proceeds (Devisa Hasil Ekspor Sumber Daya Alam/DHE SDA) and tax facilities …

DDTC Newsletter Vol.01 | No.01

‘3 in 1’ Tax Services through iKSWP Application

22 February 2019

Total Downloads 887

Published every two weeks, DDTC Newsletter provides information and reviews of changes regarding taxation policies in Indonesia. Some of the latest regulations in Indonesia summarized in this publication include the latest services provided by the Directorate General of Taxes to …

DDTC Tax Newsletter 03

Update on New Tax Holiday Regime in Indonesia

16 April 2018

Total Downloads 810

In the effort to attract new investments through fiscal incentives, the Government of Indonesia has issued new Tax Holiday Regulation by stipulating MoF Regulation No. 35/PMK.010/2018 (“PMK 35/2018”). This new regime does not only provide more legal certainty, but also simplify the procedures and fa…

DDTC Tax Newsletter 02

An Update on CbC Reporting Regulations in Indonesia

18 January 2018

Total Downloads 842

It has been approximately a year since the release of Minister of Finance Regulation No. PMK 213/PMK.03/2016 that the CbC Reporing implementing regulation is finally published by the DGT through Peraturan Dirjen Pajak No. PER-29/PJ/2017. Nevertheless, PER-29 has succeeded in providing much clarity to…

DDTC Tax Newsletter 01 (January 2017)

Indonesia Adopts CbC Reporting and New Transfer Pricing Documentation Requirements

31 January 2017

Total Downloads 1184

The much anticipated regulations on adoption of CbC Reporting and the updated transfer pricing documentation requirements has been just issued by way of Minister of Finance Regulation No. PMK 213/PMK.03/2016. Find out more about the changes and how these recent updates may impact your transfer prici…