The Minister of Finance (“Minister”) is attempting to further promote direct investments of pioneer industries by reformulating the rules on corporate income-tax deductions (popularly known as tax holidays) through the issuance of Regulation No. 150/PMK.010/2018 on Corporate Income-Tax Deductions (“Regulation 150/2018”). In addition, Regulation 150/2018 incorporates a number of provisions which directly address the Online Single Submission (“OSS”) system.[1]
The Minister of Finance (“Minister”) is attempting to further promote direct investments of pioneer industries by reformulating the rules on corporate income-tax deductions (popularly known as tax holidays) through the issuance of Regulation No. 150/PMK.010/2018 on Corporate Income-Tax Deductions (“Regulation 150/2018”). In addition, Regulation 150/2018 incorporates a number of provisions which directly address the Online Single Submission (“OSS”) system.[1]
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