Indonesia Tax Agency Announces Appointment of Phase Two VAT Collection Entities for Digital Goods, Services

Indonesia’s Directorate General of Taxation (DGT) has published Notice No. SP-35/2020 of 7 August 2020, which lists a second batch of global companies

Eligible phase two VAT collection entities include

• Facebook Ireland,
• Facebook Payments International,
• Facebook Technologies International,
• Amazon Services LLC, Audible, Inc.,
• Alexa Internet,
• Audible, Ltd.,
• Apple Distribution International,
• Tiktok, and
• the Walt Disney Company (Southeast Asia).

Sources:

• bloombergtax.com
• Orbitax

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