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Tax Regulation Database

Search and access the latest tax regulations, government decrees, and circular letters from the Ministry of Finance and DG of Taxes.

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PPN / VAT IN FORCE
Regulation No: PMK 143/PMK.03/2023 Published: 10 Dec 2023

Adjustment of Value Added Tax Rates on Domestic Electronic Goods and Digital Services Utilization

This regulation details the technical implementation of VAT rate adjustments for domestic electronic products following the Harmonization of Tax Regulations Law (UU HPP), outlining specific categories and compliance deadlines for registered providers.

PPh (INCOME TAX) RESCINDED
Regulation No: PMK 20/PMK.03/2022 Published: 05 Feb 2022

Temporary Fiscal Incentives for Export-Oriented Manufacturing Industries during Global Supply Chain Disruption

Technical guidelines for the provision of Income Tax Art 21 incentives borne by the Government for employees in designated industrial sectors facing structural challenges due to shifting global trade dynamics.

PBB / PROPERTY IN FORCE
Regulation No: PMK 186/PMK.03/2023 Published: 28 Oct 2023

Revised Procedures for Assessment and Collection of Land and Building Tax for Mining and Plantation Sectors

A comprehensive update to valuation methodologies for large-scale mining operations and commercial plantations, ensuring better alignment between assessed market value and effective tax yields.

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