Business actors may submit requests for the return of PPnBM in relation to the import or acquisition of motor vehicles for which lower rates of PPnBM apply to the head office at which they are registered and by complying with the relevant requirements and procedures

Business actors aiming to become producers of other forms of duty stamps must be registered taxpayers and fulfill one of the following requirements: 1) Must own a digital imprinting machine for duty stamps (which can be used to produce affixed duty stamps); 2) Must produce payable duty stamps (terutang bea meterai) in amounts of over 1,000 documents within a single month and must own devices capable of producing computerized duty stamps; or 3) Must operate a printing business and have secured the relevant operational license and stipulation as a printing company

Electronic stamps are to be processed through the Electronic Stamp System for use on documents that require stamp duty. Said processing should take into account the utilization guidelines which are an integral part of the Electronic Stamp System

By 1 April 2022, a carbon tax will be imposed upon any individuals or entities that purchase carbon-containing goods and/or that engage in activities that produce carbon emissions

The subject of PPN exemptions for imports and/or transfers of Certain Taxable Goods are as follows: 1) Engineering, Procurement and Construction Companies; and 2) PKP that individually produce Certain Taxable Goods or PKP that procure machinery and factory equipment for the production of Certain Taxable Goods by entering into contracts with Engineering, Procurement and Construction Companies

Participating interests can take the following forms: 1) Directly-owned participating interest, as owned by contractors who have obtained approvals from the Minister of Energy and Natural Resources; and 2) Indirectly-owned participating interest, as realized through the ownership of shares or capital-participation by contractors themselves or by the owners of such contractors

The procedure for the procurement of duty stamps by the Minister of Finance covers two phases, specifically: 1) The planning phase; and 2)The stamp duty printing/production phase

Individual taxpayers that are exempted from the bookkeeping obligation and that are instead only required to keep taxation records include the following parties: 1) Individual Taxpayers who engage in any business activities or independent work in accordance with provisions set out under laws and regulations that apply within the field of taxation and who are allowed to calculate their net incomes through the use of the Net-Income Calculation Norm; 2) Individual Taxpayers who do not engage in any business activities or independent work; and 3) Individual taxpayers who meet certain criteria

In general, the amendment has redefined the following matters: 1) Several impositions of PPnBM for various types of electric vehicles; and 2) Applicable DPP for various electric vehicles

Land and property taxpayers must register their tax objects at the relevant Tax Services Offices within one month of the dates upon which the relevant subjective requirements are fulfilled, in order to receive official PBB Tax-Object Registration Certificates