PPN Centralization Reregulated

In an attempt to establish greater legal, administrative and supervisory certainty as regards the implementation of the taxation rights and obligations of taxable entrepreneurs in connection with the centralization of payable value added tax,[1] the Director-General of Tax (“Director-General”) has issued Regulation No. PER-11/PJ/2020 of 2020 on the Determination of One or More Places as Centers for Payable Value-Added Tax (“Regulation 11/2020”). In order to achieve this objective, Regulation 11/2020 updates a number of provisions that were originally set out under the now-repealed Regulation of Director-GeneralNo. PER-19/PJ/2010 of 2010, which bore the same title (“Regulation 19/2010”).[2]