VAT regulations updated to synchronize with Law on Harmonization of Tax Regulations

• VAT treatment of transactions via ‘electronic systems (erdagongan melalui sistem elektronik (Pose)
• Self-construction activity not in respect of a job or occupation by an individual or an organization, where the construction result will be used by the individual or
  organization itself or used by another party (kegiatan membangun sendir)
• VAT treatment of delivery of subsidized liquefied petroleum 228 (LPG) products
• VAT treatment of tobacco products
• VAT treatment of delivery of certain agricultural products plantation crops, and forestry
• VAT treatment of delivery of subsidized fertilizer for the agricultural sector
• VAT treatment of delivery of services by insurance agent and brokers
• Criteria for certain services that are not subject to VAT
• VAT treatment of delivery of certain taxable services

Source: Deloitte

 

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