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Selasa, Desember 12, 2023

Ministerial Regulation on the Provision of Fiscal Facilities for Imports of Goods Used to Handle the Covid Pandemic Revoked

Tax and Non-Tax Charges

The Minister of Finance ("Minister") has issued Regulation No. 126 of 2023 ("Regulation"), which revokes Regulation of the Minister No. 34/PMK.04/2020 on the Provision of Customs and/or Excise Facilities and Taxation Facilities for Imports of Goods for the Purpose of Handling the Corona Virus Disease 2019 (COVID-19) Pandemic and its various amendments ("Regulation 34/2020").
Regulation 34/2020 originally set out various fiscal facilities (e.g. import-duty and/or excise exemptions, Article-22 Income Tax exemptions) for imports of various types of goods that were required in order to handle the COVID-19 pandemic. Said fiscal facilities are now no longer applicable.
However, it should be noted that previously issued Decrees of the Minister on the provision of fiscal facilities for imports of goods required to handle COVID-19 will remain valid provided that the relevant customs import declaration documents or customs declaration documents for releases of goods were assigned numbers and document notification dates for the arrival of the relevant means of transportation or inward manifests prior to the end of the status determination of the COVID-19 non-natural disaster as a national disaster.

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The Minister of Finance ("Minister") has issued Regulation No. 126 of 2023 ("Regulation"), which revokes Regulation of the Minister No. 34/PMK.04/2020 on the Provision of Customs and/or Excise Facilities and Taxation Facilities for Imports of Goods for the Purpose of Handling the Corona Virus Disease 2019 (COVID-19) Pandemic and its various amendments ("Regulation 34/2020").
Regulation 34/2020 originally set out various fiscal facilities (e.g. import-duty and/or excise exemptions, Article-22 Income Tax exemptions) for imports of various types of goods that were required in order to handle the COVID-19 pandemic. Said fiscal facilities are now no longer applicable.
However, it should be noted that previously issued Decrees of the Minister on the provision of fiscal facilities for imports of goods required to handle COVID-19 will remain valid provided that the relevant customs import declaration documents or customs declaration documents for releases of goods were assigned numbers and document notification dates for the arrival of the relevant means of transportation or inward manifests prior to the end of the status determination of the COVID-19 non-natural disaster as a national disaster.

......

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Semua Fitur Paket Professional
Layanan Penerjemahan Peraturan
Precedent Hukumonline
Virtual Discussion

PROFESSIONAL

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per bulan

Semua Fitur Paket Standard
Terjemahan Peraturan
Peraturan Konsolidasi
Premium Stories
Monthly Law Review (MLR)
Indonesian Law Digest (ILD)

STANDARD

Rp 2.500.000

per bulan

Indonesian Legal Brief (ILB)
Daily Updates
Bantuan Layanan Pencarian Peraturan
Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent

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