Fiscal facilities will be given in relation to three types of projects, specifically: 1) Priority KPBU; 2) Oil-refinery KPBU, and; 3) Other types of KPBU that meet certain specific criteria, as set out under this regulation

In the event that the OSS system is inaccessible as a result of certain specific conditions, application submissions for corporate facilities may be submitted to the BKPM via offline means. Said specific conditions include: 1) The OSS system is suffering from problems which mean that it cannot be accessed for a period of five business days; 2) Lack of availability of internet networks within certain regencies or cities through which requests can be uploaded; or 3) Force-majeure events

Each package is required to contain at least two cartridges

Sets out the following new categories of luxury goods that will be subject to the imposition of PPnBM based on various PPnBM tariffs: 1) Category 20% PPnBM tariff, which encompasses luxury housing, including luxury houses, apartments, condominiums, townhouses and similar; 2) Category 40% PPnBM tariff, which includes: a) Hot-air balloons (steerable and non-steerable) and other unpowered aircraft, and b) Ammunition for various types of firearms; 3) Category 50% PPnBM tariff, which includes: a) Aircraft which are not categorized under the 40% PPnBM tariff, and b) Various types of firearms; and 4) Category 75% PPnBM tariff, which includes: a) Cruise ships, excursion ships and all types of ferries, and b) Yachts, except for those used in the service of the state, for public transportation or for tourism purposes

In general, payers of PNBP are entitled to file objections and to request leniencies or reimbursements in relation to their PNBP. All of these processes are to be facilitated by PNBP organizer institutions

Submissions of applications for goods loading (for bulk exports only) and physical examinations of palm oil, crude palm oil and related derivative products before the submission of PEB are mandatory for bulk exports but are optional for non-bulk exports. As a result, if an exporter of non-bulk items chooses not to undergo a physical examination, then they must submit the relevant PEB to the Head of the Customs Office enclosing the required documents

Domestic taxpayers may request unilateral or bilateral APA applications from the Director-General of Tax in relation to affiliated transactions

If the relevant industrial companies fail to fulfill any of the obligations set out under this regulation, then they may be subject to sanctions, which encompass written reprimands all the way up to the revocation of Decrees of the Minister of Finance on the granting of BM-DTP for imports or releases of goods and materials in order for certain industrial sectors to produce goods and/or services

Domestic corporate taxpayers who carry out research-and-development ("R&D") activities in Indonesia may enjoy the following gross-income deductions: 1) Gross-income deductions amounting to 100% of total costs incurred during any R&D activities; and 2) Additional gross-income deductions of up to a maximum of 200% of any accumulated costs which are incurred during any R&D activities undertaken during certain periods

SKA (both preferential and non-preferential versions) are to be printed over original SKA forms, the issuance of which will be subject to a zero-rupiah PNBP tariff until 31 December 2020