| Issue Number : 4566

Collection of Certain Goods and Services Taxes on Electrical Power Regulated

The Indonesian Government has issued Regulation of the Government No. 4 of 2023 on the Collection of Certain Goods and Services Tax on Electrical Power (“Regulation 4/2023”), which has been in force since 20 January 2023. Regulation 4/2023 has been issued as a follow-up to Decision of the Constitutional Court No. 80/PUU-XV/2017, as well as to implement the mandate set under Law No. 1 of 2022 on Financial Relations Between the Central Government and Regional Governments.[1]

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The Indonesian Government has issued Regulation of the Government No. 4 of 2023 on the Collection of Certain Goods and Services Tax on Electrical Power (“Regulation 4/2023”), which has been in force since 20 January 2023. Regulation 4/2023 has been issued as a follow-up to Decision of the Constitutional Court No. 80/PUU-XV/2017, as well as to implement the mandate set under Law No. 1 of 2022 on Financial Relations Between the Central Government and Regional Governments.[1]

......

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