Indonesia: Implemented Regulation Including VAT on Digital Services and Goods (No. 60/PMK.03/2022)
Description
Implemented Regulation Including VAT on Digital Services and Goods (No. 60/PMK.03/2022)
On 1 April 2022, Regulation No. 48/PMK.03/2020 was replaced by Regulation No. 60/PMK.03/2022, which updates the rules concerning the imposition of Value-Added Tax (VAT) on goods and services provided to Indonesian consumers from international seller…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government