While core provisions that address the securing of legal attorney ("Attorney") permits through the tax court ("Permits") have been retained, various documents that are required to be submitted electronically via the tax courts official website along with applications for the securing of Permits should now take the form of soft copies of original documents. Moreover, the following additional documents should now be submitted in order to ultimately secure the aforementioned Permits: 1) Family card (kartu keluarga), in the event that an application is being submitted by a wife whose rights and fulfillment of obligations are combined with those of her husband; and 2) Statement letter declaring that all submitted documents are correct and align with the original copies of the relevant documents.

the Draft Regulation introduces a number of revisions, which include the enforcement of post-border and border area supervision in relation to certain types of consumer goods, sources of ionizing radiation and nuclear materials

This edition of ILB explores key aspects of the most recent regulatory framework on the withholding of PPh 21 and PPh 26, including the issuance of proof of withholding, tax notifications and the introduction of the e-Bupot app. We also take a look at the various forms of proof of withholding for different tax scenarios by detailing the relevant forms, requirements and submission timelines.

While a total of 10 forms of DKI Jakarta regional taxes and retribution (collectively referred to as "Regional Levies") have now been consolidated, certain Regional Levies will be enforced on a gradual basis between now and 2025. This gradual enforcement breaks down as follows: 1) For Motorized Vehicle Tax (Pajak Kendaraan Bermotor/PKB) and Motorized Vehicle Ownership Transfer Duty (Bea Balik Nama Kendaraan Bermotor/BBNKB): to be enforced by 5 January 2025; 2) For general services retribution for housing garbage/sanitation, as organized by community associations (rukun warga): to be enforced by 1 January 2025; 3) Retribution for multistory housing unit rental services: to be enforced by 1 July 2024; and 4) Retribution for garbage end process services: to be enforced by 1 April 2024.

While taxpayers and entrepreneurs with certain gross turnovers (either individual or business entities) are still subject to final income tax (Pajak Penghasilan "PPh") for certain periods ("Final PPh"), it has now been clarified that the applicable tariff for said Final PPh has been set at 0.5% of generated gross turnover.

The Indonesian Government recently introduced a new framework that specifically addresses the harmonization of national fiscal policy ("National Policy") in order to strengthen the financial relationship between central and regional governments. The aforementioned harmonization will be carried out through the organization of the following matters: 1) Synergy of National Policy ("Policy Synergy"); 2) Regional debt financing; 3) Funding synergy; and 4) Regional Endowment Funds (Dana Abadi Daerah "DAD").

This Regulation features a new set of guidelines that address the withholding of Income Tax (Pajak Penghasilan "PPh") of the Article 21 and/or Article 26 types in line with Law No. 7 of 1983 on PPh

Three categories of effective monthly PPh-21 tariffs are available, specifically: Category A, Category B and Category C, which encompass 0% 34% tax tariffs in accordance with certain gross monthly incomes.

Goods that passengers and vehicle crews (collectively referred to as "Carriers") carry into and/or out of areas that are established as free trade zones and free ports (collectively referred to as Free Trade Areas "FTA") are subject to the mandatory submission of customs notifications ("Notifications"). Broadly speaking, the submission of Notifications may either be carried out: 1) In writing (i.e. via customs declarations or Notifications for entries or releases of goods); or 2) Verbally (i.e. through either of the available customs service lines).

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).