Healthcare facilities that organize Yandokum should issue letters of Testimony within two months of the completion of Yandokum examinations

Certain Businesses and/or Certain Regional Businesses must meet the following criteria in order to secure PPh facilities: 1) Must have a high investment or export value; 2) Must have a large manpower absorption rate; or 3) Must have a high level of local content

Aside from civil law, religious, military and state administration cases, administrative and legal proceedings that are processed via electronic means may also be implemented in relation to: 1) Special civil law cases (i.e. cases involving bankruptcy and suspension of debt payment obligations; cases involving intellectual property rights; cases involving objections to decisions of the Business Competition Supervisory Commission; cases involving industrial affairs disputes; cases involving the cancellation of arbitration/sharia arbitration awards; cases involving consumer lawsuits, lawsuits on disputes between political parties, objections to decisions of the Consumer Dispute Settlement Body; lawsuits on public information disputes, objections to the forms and/or amounts of indemnification for land procurements for developments that are undertaken in the public interest); 2) Consignment-applications cases; and 3) Special state administrative disputes and cases

Applications for the blocking and unblocking of access to the SABH can be submitted by the following types of Companies: 1) Capital partnership (persekutuan modal) Companies, whereby blocking can be implemented entirely or only in relation to changes in shareholders; and 2) Individual Companies

This regulation addresses several types of income that will be subject to the imposition of PPh, including: 1) Grants (hibah), aid, donations and granted assets; 2) Incomes that derive from investments (e.g. premiums, discounts and honorariums) within certain sectors that are received by pension funds; 3) Dividends or other incomes; 4) Qualified scholarships and fund remainders that are received by non-profit organizations; and 5) Hajj pilgrimage funds

Several transitional consequences apply upon the enforcement of Perppu 2/2022, including the following, among others: 1) Any business licensing documents and/or certificates that were issued based on Law 11/2020 will remain valid until their expiration dates; 2) Any approvals, sectoral licenses, certificates and/or other forms of licenses that were issued by the central government and regional governments prior to the enforcement of Law 11/2020 will remain valid until their expiration dates; 3) Any business entities that were established based on Law 11/2020 will remain legal until the end of their establishment periods; 4) Any implementing regulations to laws that are amended by Perppu 2/2022, as well as any implementing regulations to Law 11/2020, will remain valid provided that they do not contravene any of the provisions set under Perppu 2/2022

Input Tax calculations should be carried out by multiplying the amount of Input Tax for the acquisition of taxable goods and/or services by the equivalent percentage of the estimated value of a Delivery subject to Payable Taxes

Various aspects and requirements have been determined in relation to the above matters and include the following: 1) Availability of SDM directors; 2) Mandatory funding; 3) Optional provision of outsourcing; 4) Involvement of SDM in competence development programs; and 5) Identification and determination of critical functions and positions

Expands the forms and types of guarantees that can be provided for customs-and-excise purposes ("Guarantees") by including the following: 1) Tangible-asset Guarantees (i.e. lands and/or buildings); 2) Guarantees for temporary imports of foreign tourism ships (vessel declarations) or vehicle through post-border processes (vehicle declarations); or 3) Guarantees for temporary imports that use carnet documents

Taxpayers are allowed to fulfill their taxation rights and obligations electronically and may utilize electronic signatures (uncertified and certified)