The scope of taxable objects that relate to Land-and-Property Tax (Pajak Bumi dan Bangunan/PBB) Deductions ("Deductions") has now been clarified. Said Deduction objects ("Objects") now include those that derive from the following sectors: 1) Agriculture; 2) Forestry (i.e. non-productive natural and plant forests); 3) Oil and gas (excluding exploited lands with production results); 4) Mineral and coal mining (excluding operational production land with production results); and 5) Other sectors (excluding fisheries and fish cultivation with production results).

The Amendment has expanded the eligibility criteria for parties looking to import battery-powered electric vehicles in completely built-up form, while various forms of incentives that will be provided for CBU-BEV importation have now been clarified, including: 1) Import duties; 2) Luxury-Goods Sales Tax (Pajak Penjualan atas Barang Mewah/PPnBM); and 3) Regional taxes

PKP that are associated with low levels of risk may now be granted preliminary refunds of any tax overpayments by submitting a notification letter for the relevant PPN period by no later than 31 January 2024

This new Regulation addresses the organization of account books for excisable goods by customs-and-excise officials for the following parties: 1) Ethyl alcohol manufacturing businesses, for payable excise on ethyl-alcohol products located at manufacturing locations; 2) Storage facility businesses, for payable excise on ethyl-alcohol products located at storage facilities; or 3) Businesses that manufacture Beverages Containing Ethyl Alcohol (Minuman yang Mengandung Etil Alkohol "MMEA"), for payable excise on MMEA located at manufacturing locations and excise settlements that are to be completed through payments.

Regulation 18/2023 authorizes officials to request any data, documents, statements and/or samples of goods for the purpose of Re-Examinations. Any failure to comply with such requests may result in Business Actors being subject to the imposition of two phases of reprimand letters and ultimately being blocked from customs services if said non-compliance continues.

In order to establish greater legal certainty in relation to import and export activities, the Minister of Finance has now introduced Regulation No. 96 of 2023 on Customs, Excise and Tax Provisions for Imports and Exports of Consigned Goods

The Regulation has now clarified which parties are mandated to secure Business Identification Numbers for Excisable Goods (NPPBKC), including: 1) Factory entrepreneurs; 2) Storage place entrepreneurs; 3) Importers of excisable goods (BKC); 4) Distributors; and 5) Retail sales place entrepreneurs

Officials will be authorized to request various items from relevant importers, exporters and/or owners of goods through importers or exporters, which should be fulfilled by said parties. Said requests encompass: 1) Requests for data and/or documents; 2) Requests for verbal/written information; 3) Requests for goods samples

Submissions of applications for BPHTB exemptions should comply with various requirements that can be accessed electronically through the following official website: ebphtb.jakarta.go.id

Among the various changes that have now been introduced are changes to the requirements for the granting of NPPBKC. Said changes now require Excisable Goods Business Actors (Pengusaha Barang Kena Cukai) to complete presentations of their business processes and to also provide letters of readiness that set out the relevant business processes to the Head of Customs and Excise Office during the NPPBKC application process.