At the time that the Amendment comes into force, its provisions will apply to the following processes: 1) Applications for the utilization of PPh facilities, which are submitted by taxpayers who have been granted the facilities but who had not yet submitted their utilization applications until the enforcement date of the Amendment; and 2) Applications to obtain PPh facilities which were submitted but which had yet to obtain a decree on the granting of the PPh facilities until the enforcement date of the Amendment

The registrations should meet the following requirements: 1) Registrations must take place within 60 days of arrival; 2) Passengers/crewmembers may only register a maximum of two devices each; 3) Registering parties are required to pay import duty (i.e. 10% of customs value), value-added tax (i.e. 10% of import value) and Article-22 Income Tax (i.e. 10% [if the registering parties possess taxpayer-identification numbers] or 20% [if they do not] of the relevant import value) of their registered devices

This new regulation extends the granting of tax-incentive facilities until December 2020. Previously, the granting of said tax incentives only extended until September 2020

Taxable businesses who have obtained centralization decrees are responsible for all PPN obligations which are payable at Centers and centralized payable PPN locations

During the exploration and exploitation stages and extending right up until the start of the commercial production stage, certain contractors which undertake upstream oil and gas activities based on gross-split production sharing contracts may enjoy certain fiscal facilities, including: 1) Exemptions from the collection of value-added tax (PPN) or PPN and luxury-goods sales tax in relation to the procurement and utilization of taxable goods, taxable services and/or intangible taxable goods from outside of customs areas within customs areas; and/or 2) Reductions in land and building tax (PBB) amounting to 100% of payable PPB, as set out under the relevant tax returns

The criteria which have to be met by E-Commerce businesses in order for them to be appointed as PPN collectors break down as follows: 1) E-Commerce businesses must have total transaction values with Indonesian buyers that exceed IDR 600 million during the course of one year or IDR 50 million during the course of one month; and/or 2) E-Commerce businesses must have total Indonesian traffic that exceeds 12,000 during the course of one year or 1000 during the course of one month

In order to enjoy the 3% tariff reduction, publicly-traded companies must meet the following criteria: 1) The number of shares which have been issued and traded through the stock exchange must amount to at least 40% of the total number of shares; and 2) The company must meet certain requirements relating to the minimum number of shareholders, the maximum share-ownership percentage per shareholder, limitations which have been placed on certain parties as regards their becoming shareholders, the minimum compliance period and the obligation to send reports to the Director-General of Tax

The Indonesian Government has decided to grant PPh facilities to various stakeholders who have assisted the government during its handling of the COVID-19 pandemic, as follows: 1) Additional reductions in net income; 2) Donations that may reduce gross income; 3) Additional income received or obtained by human resources within the health sector; 4) Income in the form of compensation and indemnity for the use of assets; and 5) Share buybacks which are traded through the exchange.

As of 1 July 2020, PPN will be imposed upon any utilization of intangible taxable goods and/or taxable services originating from outside customs areas within customs areas via E-Commerce.

Under this new regulation, the Directorate-General may grant electronic certificates to any taxpayers who are looking to obtain taxation services electronically, including: 1) Requests for tax-invoice serial numbers; 2) Formulation of e-invoices; 3) Formulation of withholding tax/collection receipts (e-bupot); 4) Electronic submission of objection letters; 5) Electronic submission of invalid tax disclosures filed by taxpayers; etc.