Indonesia: Implemented Regulation No. 48/PMK.03/2020
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government