During the utilization of any state-owned properties under their management, the concession boards of free-trade zones and free ports may cooperate with other business entities which take the following forms: 1) State-owned enterprises; 2) Regionally-owned enterprises; 3) Cooperatives; 4) Privately-owned, limited-liability companies; and 5) Foreign legal entities

Taxable entrepreneurs may be categorized as low-risk if they fulfill one of the following criteria: 1) Trade their shares via the stock exchange in Indonesia; 2) Are state/regionally-owned enterprises; 3) Are appointed as main customs partners (MITA); 4) Are appointed as Authorized Economic Operators (AEO); 5) Are manufacturers/producers that own the places used during their production activities; 6) Are pharmaceutical wholesalers in possession of certain types of certification: 7) Are medical device distributors in possession of certain types of certification; and/or 8) Are companies that are directly owned by state-owned enterprises at a share ownership level of 50% or more

In order to be exempted, said dividends and other income must be invested in Indonesia through certain instruments, which encompass financial market instruments and non-financial market instruments, depending on the forms of the relevant investments

Reduces the income tax tariff for income that is received by foreign taxpayers which are not permanent establishments from bonds interest and discounts to 10% or in accordance with the tariffs set under applicable double-taxation avoidance agreements, as of 2 August 2021

Withholding PPh amounting to 20% will be imposed upon any interest (i.e. premiums, discounts and honorariums) that relates to debt guarantee refunds that are categorized as PPh objects, including bond interest or bonds that are received by any foreign taxpayers that are not permanent establishments

The various items which are now required to undergo voluntary declarations have now been redefined. Said items comprise the following: 1) Futures prices; 2) Royalties; 3) Proceeds; 4) Freight fees; 5) Insurance fees; and 6) Assistance. The various items outlined under points (4) to (6) have been newly introduced under this new legal framework

Article-21 PPh, Article-22 Import PPh, Article-25 Installments and PPN tax incentives can be enjoyed by the relevant parties, provided that the relevant KLU are included in the following documents: 1) Annual SPT for the 2019 tax year, which have been reported, for employers who are required to submit annual SPT that address PPh for the 2019 tax year, provided that the KLU code is equal to data stored in the master file; or 2) Data stored in the master file, for certain taxpayers

New thresholds for the production amount of tobacco producers as well as the retail prices and the excise tariffs will come into force by 1 February 2021

If a taxpayer fails to pay their outstanding tax debts after the relevant payment due dates, then the government will initiate a series of tax collection actions comprising the following: 1) Issuance of reprimand letter; 2) Issuance and notification of distress warrant; 3) Confiscation of a tax bearers assets; 4) Announcement of auctions and auctions of confiscated goods and/or the use, sale and/or book-transfer of confiscated goods which are not sold through auctions; 5) Proposal for the prevention of a tax bearer leaving Indonesian territory; 7) Taking a tax bearer hostage; and/or 8) Issuance of immediate and complete billing warrant

Imports of vaccines for the handling of Corona Virus Disease 2019 (COVID-19) are to be completed through customs and/or excise and taxation facilities that take the following forms: 1) Exemptions to import duties and/or excise; 2) Non-imposition of Value-Added Tax and Luxury Goods Sales Tax; and 3) Exemptions to the imposition of Art. 22 Import Tax. The said facilities will only apply to vaccines that are imported or released after 26 November 2020