In addition to joint-operation contract contractors and business entities, said parties now include the following: 1) Ministries/government agencies and regional governments; 2) Universities; and 3) Research institutions

The Minister of Finance may appoint other parties to conduct the collection, payment and/or reporting of Value-Added Tax on Goods and Services (PPN) and/or Luxury-Goods Sales Tax (PPnBM)

The Minister of Finance has now shifted authority over the organization and management of tax consultants. Previously, any activities relating to tax consultants fell under the authority of the Director-General of Taxes. However, the update now states that such activities will be the responsibility of the Secretary-General of the Ministry of Finance

The following goods have now been added to the scope of excisable goods: 1) e-Cigarettes in the forms of solid e-Cigarettes, open-system liquid e-Cigarettes and closed-system liquid e-Cigarettes; and 2) Other types of processed tobacco products (HPTL) in the form of molasses tobacco, snuff tobacco and chewing tobacco

Consolidations of exported goods may be carried out in relation to exported goods from outside customs-and-excise areas and may be carried out by the following actors: 1) Consolidators; 2) Relevant exporters; or 3) Exporters under a single holding company

The Quota Cut applies to business actors, which encompass importers, business actors operating in bonded storage areas, business actors operating in special economic zones and business actors operating in free-trade areas and free ports

In order to be classified as a KITE Exemption Company, a business entity must submit an application to the head of the regional office or main service office of the Directorate-General of Customs and Excise responsible for the issuance of the relevant decree on their appointment as a KITE Exemption Company

The overall procedure for the granting of KITE Repayments comprises the following stages: 1) Submission of application; 2) Granting of register; 3) Stipulation of the granting of KITE Repayment; and 4) Disbursement of KITE Repayment

PPN collectors other than government agencies who started using the e-SPT PPN 1107 PUT application before the enforcement date of this regulation may still use the application for the drawing up of SPT PPN 1107 PUT

Objections must be submitted to the Director-General of Customs and Excise, both in writing and electronically, via the portal of the Directorate-General of Customs and Excise