Commencing 1 May 2022, crypto assets will be subject to the imposition of PPN, while all incomes deriving from crypto-asset transactions will be subject to the imposition of PPh

Sets out a new calculation for payable PPN on deliveries of certain types of LPG to taxable businesses, specifically business entities, agents and sub-agents, so that payments can be adjusted to the new 11% PPN tariff

This regulation sets out provisions that specifically address the procedure for the payment of income taxes by Coal-Mining Businesses Actors (i.e holders of Mining Business Licenses, Special Mining Business Licenses, and other licenses)

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

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

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

Audits of Non-Tax State Revenue (Pendapatan Negara Bukan Pajak "PNBP") may now be performed in relation to: 1) Payers (wajib bayar), whether they self-calculate their payable PNBP or use PNBP organizing agencies ("Organizers") or partners of Organizers in order to complete said calculations; 2) Organizers; or 3) Partners of Organizers

A number of adjustments have been made in relation to the final Income Tax (Pajak Penghasilan) rates that will be imposed upon the incomes of construction service businesses, including: 1) Construction works provided by business actors that have been certified as small business units or that have secured certificates of competence for individual businesses: 1.75%; 2) Construction works provided by business actors that have not been certified as business units or that have not secured certificates of competence for individual businesses: 4%; 3) Construction works provided by business actors that do not fall into categories (1) or (2) above: 2.65%

Stipulations of Origin for Imported Goods (PKBSI) can be issued by the Director-General of Customs and Excise prior to the issuance of customs notifications based on either the Preference Scheme or the Non-Preference Scheme. In order to secure PKBSI, relevant business actors must fulfill the following requirements: 1) Must have secured identity numbers for the carrying out of customs activities; 2) Must not currently be in the process of submitting any import customs notifications for any goods that are currently the subject of PKBSI submissions; 3) The relevant goods must not currently be the subject of any objections, appeals or processes relating to re-examinations or customs audits at the time of submission; and 4) The relevant goods must comprise objects that are bought and sold by PKBSI applicants themselves