Government Regulation number 55 of 2022 is a regulation to implement the provisions of Article 4 paragraph (2) letter e, Article 4 paragraph (3) letter a number 1, Article 17 paragraph (2e), and Article 32C of Law Number 7 of 2021 concerning Tax Regulations Harmonization Law.
Government Regulation number 55 of 2022 revokes and replaces several Government Regulations including: Support or Donation (Government Regulation Number 18 of 2009), Calculation of Taxable Income and Settlement of Income Tax in the Current Year (Government Regulation Number 94 of 2010 as last amended by Government Regulation Number 9 of 2021), Income Tax Received or Obtained by Taxpayers with Certain Gross Turnover (Government Regulation Number 23 of 2018), Income Tax Facilities in the context of Handling the Corona Virus Disease 2019 (the provisions of Article 10 of Government Regulation Number 29 of 2020), and Reduction of Income Tax Rates for Domestic Corporate Taxpayers in the form of Public Companies (Government Regulation Number 30 of 2020), whose regulations are no longer under the Tax Regulations Harmonization Law and the needs of Income Tax administration.
