One of the implementing regulations—Government Regulation No. 49 Year 2022—provides guidance on the categories and classifications for non-VAT-able goods and services. The regulation specifies three circumstances when VAT is not due/collected:
- VAT is not due for specific non-VAT-able goods and services
- VAT is exempt for certain VAT-able goods and services and strategic VAT-able goods and services
- VAT is not collected for certain VAT-able goods and services and strategic VAT-able goods and services
Source: KPMG
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