VAT for subsidized fertilizers for the agricultural sector

BSTRACT REGULATION
VALUE-ADDED TAX
2022
PERMENKEU RI NUMBER 66/PMK.03/2022 DATE 30 MARCH 2022 (BN YEAR 2022 NO. 366)
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA CONCERNING VALUE ADDED TAX ON
DELIVERY OF SUBSIDED FERTILIZER FOR AGRICULTURAL SECTOR
ABSTRACT : – That to ensure a sense of justice and provide legal certainty in the
the implementation of the rights and fulfillment of the tax obligations of the taxable entrepreneur who
submitting subsidized fertilizers for the agricultural sector, it is necessary to carry out
adjustments to provisions regarding other values ​​as the basis for taxation
for the delivery of subsidized fertilizers for the agricultural sector. That Ministerial Regulation
Finance Number 62/PMK.03/2015 concerning Other Values ​​as the Basis for Tax Imposition
and Other Times Making Tax Invoices on Delivery of Certain Fertilizers for Sectors
Agriculture has not been able to accommodate the adjustment of tax provisions so that
it is necessary to stipulate a Regulation of the Minister of Finance concerning Value Added Tax on
Subsidized Fertilizer Delivery for Agriculture Sector.

Source: go.id

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