The spread of Corona Virus Disease 2019 (“COVID-19”) has significantly affected the overall welfare of Indonesian society across a number of different sectors within both the social and economic spheres. In response, and in order to provide a legal framework that acknowledges the support of the general public during this difficult period in the form of donations, human resources within the medical sector, the provision of medical devices and maintenance of the stock market, the government recently issued Regulation No. 29 of 2020 on Income-Tax Facilities in Relation to the Handling of Corona Virus Disease 2019 (COVID-19) (“Regulation 29/2020”).[1]
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