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Indonesian law on claiming input VAT as credit evolves

Endy Arya Yoga and Aditya Wicaksono of GNV Consulting consider the recent changes to claiming VAT credit in Indonesia.

Indonesia has recently amended its VAT law. There are several significant changes on the topic of claiming input VAT as VAT credit. The summary of changes between the old and the new provisions are listed below.

Source: internationaltaxreview.com

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