Indonesia: Regulation Including VAT on Digital Services and Goods (No. 48/PMK.03/2020)
Progress
Current status
in force
01 Jul 2020 in force
05 May 2020 adopted
Scope
Implementers
Indonesia
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Implemented Regulation No. 48/PMK.03/2020
On 1 July 2020, the Value-Added Tax (VAT) on goods and services provided to Indonesian consumers from international sellers and service providers is implemented. Regulation No. 48/PMK.03/2020 sets out the conditions for the imposition and collection…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
central government
Adopted Regulation No. 48/PMK.03/2020
On 5 May 2020, the Minister of Finance of Indonesia adopted implementing regulations that place Value-Added Tax (VAT) on goods and services provided to Indonesian consumers from international sellers and service providers. Regulation No. 48/PMK.03/2…
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
central government