Regulation 39 stipulates that taxpayers that are entitled to preliminary tax overpayment refunds include taxpayers that are considered as Low Risk Taxable Enterprises. Regulation 117 further stipulates the criteria of taxpayers that can be considered as Low Risk Taxable Enterprises.
Source: bakermckenzie.com
Latest Posts in "Indonesia"
- Indonesia Updates Digital Tax Rules for E-Commerce Sector
- Government Announces 50% VAT Discount on Airfare for Christmas and New Year Holidays
- Indonesia Extends Full VAT Relief on Housing Purchases Through 2026 to Boost Economy
- Indonesia, EU Finalize Free Trade Agreement to Counter US Tariffs
- Indonesia Extends VAT Incentives for Real Estate and Construction Sectors
