In April 2020, Indonesia’s Minister of Finance (MoF) issued Regulation Number 28/PMK.03/2020 (PMK-28) to provide tax reliefs for businesses and activities that contribute to the fight against COVID-19. PMK-28 was replaced by MoF Regulation Number 143/PMK.03/2020 (PMK-143) in October 2020 to update some of the facilities as well as to extend the facility period through 31 December 2020. A range of other reliefs for COVID-19 related activities were provided in Regulation Number 29 (PP-29) issued in June 2020 and also extended by PMK-143 through 31 December 2020. Since the pandemic has not subsided and the reliefs are still necessary, the MoF issued Regulation Number 239/PMK.03/2020 (PMK-239) on 30 December 2020. PMK-239 came into effect as from 1 January 2021. It extends facilities originally introduced via PMK-28 through 31 December 2021, and facilities originally introduced via PP-29 through 30 June 2021.
Source Deloitte
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