Article-22 Import PPh incentives can be granted until 30 June 2022, while incentives relating to the other two taxes mentioned above can be granted from the January 2022 tax period until the June 2022 tax period

In order to encourage or implement government programs within the monetary and financial services sectors, payable stamp duty may be exempted in relation to the following documents: 1) Confirmation forms for the allotment of securities within the primary market up to maximum transaction amounts of Rp. 5 million; 2) Trade confirmations for transactions that are undertaken through the stock exchange with maximum transaction amounts of Rp. 10 million; 3) Documents for securities transactions that are undertaken through alternative market organizers with maximum transaction amounts of Rp. 5 million; 4) Subscription and/or redemption documents for participation units in relation to investment products that take the form of collective investment contracts with maximum transaction amounts of Rp. 10 million; and 5) Crowdfunding service transaction documents with maximum transaction amounts of Rp. 5 million.

In general, the various facilities outlined herein are to be granted from the January 2022 tax period until the June 2022 tax period

Stipulates excise tariffs for each of the above types of e-cigarettes and HPTL as follows: 1) Solid e-cigarettes: Rp. 2,710/gram; 2) Open-system liquid e-cigarettes: Rp. 445/milliliter; 3) Closed-system liquid e-cigarettes: Rp. 6,030/milliliter; 4) Molasses tobacco: Rp. 120/gram; 2) Snuff tobacco: Rp. 120/gram; and 3) Chewing tobacco: Rp. 120/gram

The new excise tariffs for domestic tobacco products break down as follows: 1) Machine-rolled kretek cigarettes (SKM): Rp. 985 (for Category I) and Rp. 600 (for Category II); 2) Machine-rolled non-kretek cigarettes (SPM): Rp. 1,065 (for Category I) and Rp. 635 (for Category II); 3) Hand-rolled kretek cigarettes (SKT) or hand-rolled non-kretek cigarettes (SPT): Rp. 440 and Rp. 345 (for Category I), Rp. 205 (for Category II) and Rp. 115 (for Category III); 4) Hand-rolled kretek filtered cigarettes (SKTF) or hand-rolled white filtered cigarettes (SPTF): Rp. 985; 5) Sliced tobacco (TIS): Rp. 30, Rp. 25 and Rp. 10; 6) Klobot cigarettes (KLB): Rp. 30; 7) Kalembak-Menyan cigarettes (KLM): Rp. 25; and 8) Cigars (CRT): Rp. 110,000, Rp. 22,000, Rp. 11,000, Rp. 1,320 and Rp. 275

Any taxpayers who are aiming to disclose net assets in their possession through the Taxpayer Voluntary Disclosure Program to submit notification letters for asset disclosure electronically to the Director-General of Tax between 1 January 2022 and 30 June 2022

Import-duty exemptions for reimported goods can be granted provided that the following requirements are met: 1) An importation must be conducted by certain parties (individuals/legal entities) that originally exported the reimported goods; 2) The reimported goods must be identifiable as the same goods as those that were originally exported; 3) Reimportations must be completed within a maximum period of two years after the issuance of the original customs export notification or export evidence; and 4) Any documents/supporting evidence that prove that the relevant goods are being reimported must derive from customs areas

Any forestry business actors, including holders of forest utilization business licenses, Perum Perhutani and holders of social forestry management approvals, that have been affected by the COVID-19 pandemic and that meet certain criteria can secure PNBP leniency in the form of payment postponements or the ability to pay in installments

Passengers or carrier crews that have exited customs-and-excise areas or other locations equivalent to temporary storage areas without registering the IMEI of their telecommunication devices are still allowed to fulfill this registration obligation at any available customs-and-excise office under certain conditions

Any exporters that fail to pay their fines detailed in their invoices in accordance with the relevant maturity dates will be subject to a late penalty fine of 2% per month, as calculated from the relevant total payable fine