- In order to accelerate the availability of various goods and drugs which are to be utilized during the ongoing Corona Virus Disease 2019 (“COVID-19”) crisis, the government has introduced new taxation facilities involving the non-collection of Value Added Tax (“PPn Facilities”), which will instead be borne by the government.
- In principle, said PPn Facilities will be granted to government agencies, referral hospitals and other appointed parties which engage in the import, procurement and utilization of the following: 1) Goods required in order to handle the COVID-19 crisis, including: a) Drugs and vaccines, b) Laboratory equipment, c) Detecting equipment, d) Self-defense equipment, e) Patient care equipment, and f) Other supporting equipment; and 2) Services which are implemented in order to handle the COVID-19 crisis, such as: a) Construction services, b) Consultation services, technical services and management services, c) Rental services, and d) Other supporting services.
- In addition to the abovementioned PPn Facilities, the government has previously suspended collection of the following types of income tax: 1) Article-22 Import Tax for imports and sales of the various goods outlined above; 2) Article-21 Income Tax for income which is generated by individual taxpayers in relation to various services; and 3) Article-23 Income Tax for income which is generated by individual taxpayers in relation to technical services, management services or other provided services. (djp)
......
Subscribe to read more legal analysis.
Hukumonline Pro Intelligence
Platform AI hukum terpercaya sebagai solusi komprehensif riset Anda
*Syarat dan ketentuan berlaku
Ada Pertanyaan? Hubungi Kami 
Professional Solutions
University Solutions
Pro
My Workspace
Pro AI
Terfavorit
Allex QnA
Pro Compliance
