Certain amounts of PPN that are imposed upon deliveries of certain four-wheeled, battery-powered KBL ("Vehicles") and certain battery-based KBL buses ("Buses") will be borne by the government if said objects meet the following mandatory Domestic Component Levels (Tingkat Komponen Dalam Negeri "TKDN"): a) Vehicles: 40% TKDN at the minimum; and b) Buses: 40% TKDN at the minimum; and c) Buses: 20% TKDN at the minimum and 40% TKDN at the maximum

Manufacturers of tobacco products that comprise small- and medium-scale industries and micro-, small- and medium-scale enterprises may carry out activities at sites that have been designated for the agglomeration of tobacco-product factories and enjoy facilities that relate to the following areas: 1) Licensing within the excise sector; 2) Production of excisable goods; and 3) Excise payments

This regulation mandates that at least 10% of PBJT revenue from electrical power must be allocated for the provision of public street lighting, which includes the provision and maintenance of public street lighting infrastructure, as well as the costs of the electrical power that is consumed by public street lighting

The new procedures for customs examinations within the import sectors will now utilize various technologies, including the Computer Service System (Sistem Komputer Pelayanan/SKP), as well as artificial intelligence systems.

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

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

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

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)

Six activities relating to the importation and/or delivery of certain strategic and/or non-strategic taxable goods and/or services may be granted exemptions or non-impositions of PPN and PPnBM