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VAT incentive for retail merchant tenants

To encourage national economic growth while maintaining business continuity in the retail trade sector during the COVID-19 pandemic, the government offers incentives in the form of VAT borne by the government for the rental of space or buildings by retail merchant tenants. This is governed by the issuance of Minister of Finance Regulation No. PMK 102/PMK.010/20201 (PMK-102).

Source: internationaltaxreview.com

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