The new regulation also introduces opsen calculations, which are applicable in relation to three types of taxes, specifically: motor-vehicle tax, duty on transfers of motor-vehicle ownership, and tax on non-metal and rock minerals. The calculation formula all differ for these taxes

This regulation affects tax bearers for both personal taxpayers (e.g. individuals, heirs, guardians, etc.) and corporate taxpayers (i.e. the corporate taxpayers themselves and the managements of corporate taxpayers) in situations where respective taxpayers fail to settle their outstanding taxes

Examinations may be conducted on a routine basis or at any time deemed necessary in ways that are either private or open to the general public. Comprising a total of 11 types of activities, said Examinations are classified into the following forms: 1) Administrative Examinations; and 2) Field Examinations

This regulation sets the objects and subjects of motor-vehicle tax, duty on transfers of motor-vehicle ownership and heavy equipment tax

The receipt and payment of expenses relating to upstream oil-and-gas business activities should now be completed through Other BI Accounts Oil and Gas Receipts and Expenditures Number 600000411980 at Bank Indonesia

The types of PNBP that are applicable at the Directorate-General of Oil and Gas have now been updated. As a result, there are now six available types of PNBP that are applicable with the addition of the following: 1) Guarantees for the implementation of joint studies; 2) Bid guarantees; and 3) Administrative fines

Preliminary Refund processes for applications that are fully submitted by 31 May 2023 at the latest are determined under the Regulation. In this regard, the processing periods break down as follows: 1) Taxpayers should receive notifications and requests that address domestic bank account refunds by 8 June 2023; and 2) Preliminary Refund decrees should be issued by 22 June 2023

Income in the form of compensation for the following services related to gold jewelry, gold bullion, jewelry made entirely of non-gold materials, gemstones and/or other similar stones is now defined as a PPh object (Article-21 or Article-23 PPh, depending on the taxpayer type): 1) Modifications; 2) Repairs; 3) Coatings; 4) Gildings; 5) Cleaning; and 6) Other services which are other names for the aforementioned services

Domestic corporate taxpayers that: 1) Take the form of publicly-traded companies; 2) Have a total number of paid-up shares that are traded through the stock exchange in Indonesia in amounts of at least 40%; and 3) Meet certain requirements, may enjoy rates of 3% lower than the stipulated rate of 22%. The requirements in question include the obligation for publicly-traded company taxpayers to submit reports to the Directorate-General of Tax

Various activities are categorized under procedural provisions in terms of the delivery of SKA and/or DAB and encompass the following: 1) Procedures for the delivery of SKA and/or DBA; 2) Signatures of authorized officials and/or official stamps from institutions that issue SKA; 3) Signatures of exporter/producers; and 4) Overleaf notes