In response to the continued growth of the country’s e-commerce sector, the Indonesian government has implemented a mechanism to authorize and require foreign and domestic e-commerce providers to charge and collect value-added tax (“VAT”) on sales of digital goods and services to customers in Indonesia.
- Key Definitions
- VAT Collector
- Ex-Officio Appointment
- Self-Notification
- Reporting Obligation for E-Commerce VAT Collectors
Source: conventuslaw.com
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