NPWP Now Mandatory for the Securing of PPN and PPnBM Exemptions by Foreign Representatives and International Organizations

The Minister of Finance (“Minister”) has set out the applicable procedures for the granting of value-added tax (Pajak Pertambahan Nilai/PPN) and luxury good sales tax (Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah/PPnBM) exemptions for representatives of foreign countries, as well as international organizations and their officials (“Tax Exemptions”) under the framework of Regulation No. 59 of 2024 (“Regulation 59/2024”), which is set to come into force on 1 October 2024.[1] As its title suggests, the framework of Regulation 59/2024 outlines various provisions that address the above-mentioned Tax Exemptions. Said provisions broadly include: