Category Archives: Summary Regulation

Amendment of Government Regulation on Income Tax Facilities on Capital Investment of Particular Business Fields and/or in Particular Regions

Background On 22 April 2016, Government of the Republic of Indonesia has Government Regulation Number 9 of 2016 on Amendment of Government Regulation Number 18 of 2015 on Income Tax Facilities on Capital Investment of Particular Business Fields and/or in Particular Regions (“GR No. 9/2016”). This GR No. 9/2016 was enacted in order to (a)…

Indonesia Invesment – Procedure of Applying for Facilities on Reduction of Entity’s Income Tax

Background On 3 September 2015, Head of Capital Investment Coordinating Board of Indonesia has issued the Head of Capital Investment Coordinating Board Regulation Number 13 of 2015 on the Procedure of Applying for Facilities on Reduction of Entity Income Tax as lastly amended by Head of Capital Investment Coordinating Board Regulation Number 19 ofr 2015.…

Government Regulation No. 45 of 2014 on Types and Tariffs of Non-Tax State Revenue Applicable to the Ministry of Law and Human Rights.

Prior to Regulation No. 45 of 2014, the types and tariffs of non-tax state revenue applicable to the Ministry of Law and Human Rights (hereinafter referred to as ‘Ministry’) were regulated in Government Regulation No. 38 of 2009. Regulation No. 45 of 2014 (hereinafter referred to as: ‘Regulation No. 45/2014’) was recently issued to adjust…