Based on the results of field inspections of Factories that feature on the List of Factories, SAC-S may limit their production capacities to a maximum of 50%.

Holders of the following licenses may enjoy the imposition of 0% royalties in relation to the relevant volumes of coal if they increase the added value of their coal: 1) Production operation mining business licenses; 2) Production operation special mining business licenses; and 3) Special mining business licenses as a continuation of operations of contracts of work/coal contracts of work

Notaries/PPAT that can be appointed by taxpayers in order to submit online applications for formal examinations must have registered with: 1) The Ministry of Law and Human Rights; and/or the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency; and 2) The Directorate-General of Taxes

Despite this transition, it should also be noted that all existing NPWP will remain valid in relation to all taxation-related rights and obligations until 31 December 2023. Furthermore, no changes and clarifications have been introduced as regards the requirement to enclose 15-digit NPWP until 1 January 2021

Revisions can be made to any errors that are discovered in net-asset disclosure statement letters (SKPHB). Said errors may take the following forms: 1) Typing errors; and 2) Calculation errors. Moreover, SKPHB can also be canceled for any of four available reasons, including, a taxpayer disclosure of net assets is not in accordance with the actual situation

Applications for export-duty exemptions should now be submitted by exporters to the Head of the relevant Customs Office through its Service Computer System (SKP)

If the Service Computer System is available, then applications for the securing of import-duty exemptions for exported goods that are reimported should be submitted through the following platforms: 1) The service user portal through the official website of the Directorate-General of Customs and Excise; or 2) The Indonesian National Single Window portal

Submissions of supporting documents by certain parties (e.g. importers, relevant organizers/business actors) in relation to deliveries of imported goods through transit countries other than ASEAN member countries for transit and/or transshipment purposes are now mandatory. Previously, said submissions were optional in cases where said documents were available

Manufacturers and importers may secure postponements in relation to excise payments if: 1) They are not the subjects of any excise arrears, excise underpayments, administrative sanctions in the form of fines and/or interest for excise unless an objection has been filed or installments are being paid; 2) They have not received any warning letters during the past 12 months; and 3) They have been confirmed as having valid taxpayer status

Excise payment postponements ("Postponements") may be granted to producers and importers of goods who are subject to the imposition of excise and who settle their excise obligations through the attachment of excise tapes. Granted Postponement periods will be determined along with Postponement ceilings