Indonesia: Regulation No. PER-12/PJ/2020 including thresholds for VAT duty on e-commerce providers
Progress
Current status
in force
01 Jul 2020 in force
25 Jun 2020 adopted
Scope
Implementers
Indonesia
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Implemented Regulation No. PER-12/PJ/2020
On 1 July 2020, the Indonesian Director General of Taxes implemented Regulation No. PER-12/PJ/2020 which further clarifies the thresholds and conditions for the imposition of Value-Added Tax (VAT) on goods and services provided to Indonesian consume…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
central government
Adopted Regulation No. PER-12/PJ/2020
On 25 June 2020, the Indonesian Director General of Taxes adopted Regulation No. PER-12/PJ/2020 which further clarifies the thresholds and conditions for the imposition of Value-Added Tax (VAT) on goods and services provided to Indonesian consumers …
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
central government