Framework on DKI Jakarta Regional Taxes and Retribution Consolidated: Updated Regional Taxes and Levies to Be Gradually Enforced until 2025

Following the issuance of Law No. 1 of 2022 on Financial Relations Between the Central Government and Regional Governments (“Law 1/2022”),  the Governor of the Special Capital Region of Jakarta (“Governor”) has now issued Regional Regulation of the Province of DKI Jakarta (“Regional Regulation”) No. 1 of 2024 on Regional Taxes and Regional Retribution (“Regulation 1/2024”), which has been in force since 5 January 2024.[1] As its title suggests, the issuance of Regulation 1/2024 has now consolidated all types of regional taxes and retributions that apply within DKI Jakarta (collectively referred to as “Regional Levies”), as previously outlined as a part of various regional regulations, under a single new Regional Regulation that will serve as the basis for the collection of Regional Levies within the region. This consolation is mandated under the framework of Law 1/2022.^[2]