PPN rates for deliveries of tobacco products break down as follows: 1) 9.9% multiplied by the retail sales price for deliveries of the relevant tobacco products, which will take effect on 1 April 2022; and 2) 10.7% multiplied by the retail sales price for deliveries of the relevant tobacco products, which will take effect on 1 January 2025

PIC of mining businesses and/or activities are responsible for the management of any wastewater that is produced by their businesses and/or activities prior to the disposal of said wastewater into water media. In order to fulfill this obligation, the PIC should implement the Technological Standards for Wastewater Management Through Constructed Wetland Methods

PPN will be collected by e-commerce businesses that meet the following criteria: 1) The value of transactions with purchasers of goods and/or recipients of services in Indonesia exceeds a certain amount during a 12-month period; and/or 2) The amount of traffic or accessors exceeds a certain amount during a 12-month period

PPN collectors, insurance companies and reinsurance companies are required to collect, deposit and report PPN on commission payments for insurance agent services and insurance/reinsurance brokerage services

Business actors may register their business-competition compliance programs with the Chairman of the KPPU and the KPPU may relax the imposition of fines upon business actors that have violated Law 5/1999 if the business actors in question have registered their compliance programs

The following requirements must be met in order to apply for free tourist visas and visas on arrival for tourism: 1) Must have a national passport that is legal and which doesnt expire for at least six months; 2) Must have bought a return ticket or ongoing ticket to another country; 3) Must have proof of non-tax state revenue payment for a visa on arrival if an application has been made for a visa on arrival for tourism; and 4) Must have proof of health insurance coverage in accordance with provisions set by the Head of the COVID-19 Task Force

Commencing 1 May 2022, P2P Lending will be subject to the imposition of Income Tax, while Fintech companies will be subject to the imposition of Value Added Tax

This new regulation has also now altered the content that must be included in annual reports based on the submitting party. Moreover, annual reports should be submitted to the Head of Bappebti within 90 days of the end of the relevant reporting year through certain methods (i.e. via lapdk.bappebti.go.id or email)

The Draft Regulation sets out various provisions that address mandatory reporting in relation to the following matters: 1) Share ownership/changes of ownership in public companies; and 2) Share guarantee activities in public companies, as well as applicable sanctions for parties violating the provisions addressed therein

The sales price of coal used for raw materials or industrial fuels has been set at USD 90/metric tonnage Free on Board (FOB) vessel, which is based upon a referral specification of 6,322 kcal/kg, 8% total moisture, 0.8% total sulfur and 15% ash. However, this determined price does not apply to the industrial processing and/or refining of metal minerals