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

DDTC Newsletter Vol.03 | No.11

28 May 2020

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This edition of the newsletter reviews the regulations on the imposition of VAT on intangible taxable goods and taxable services from outside the customs area (overseas). Moreover, this edition outlines the provisions on the resuming of trial proceedings and administrative services in the Tax Court during the Covid-19 handling period. In addition, this newsletter provides a description of the automatic extension of the certificate of location of VAT payable, the stipulation of Perpu 1/2020 into law and the National Economic Recovery program.

Contents

• VAT for the Utilization of Intangible Taxable Goods and/or Taxable Services from Overseas Through PMSE
• Ratification of Government Regulation in Lieu of Law No. 1/2020 as a Law
• Implementing Regulation for the National Economic Recovery Program
• Automatic Extension of the Certificate of the Centralization of Location of VAT Payable
• Implementation of Trial Proceedings and Administrative Services During the Prevention Period of Covid-19 Spread

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