Government Regulation number 44 year 2022 (referred as GR 44) is the implementing regulation of the Law Number 7 year 2021 concerning Harmonization of Tax Regulations (referred as HTR Law). Overall GR 44 of 2022 contains further provisions of the principles already regulated in the HTR Law, especially related to rates, methods of calculation, use of certain amounts in collecting and depositing Value Added Tax (referred as VAT), as well as appointing other parties to collect, deposit, and/or tax reporting. In addition, GR 44 also revokes and replaces Government Regulation number 1 year 2012 (referred as GR 1) which is no longer in accordance with HTR Law and the administrative needs of VAT and Sales Tax on Luxury Goods.
Changes in Application of Value Added Tax
Changes in Application of Value Added Tax
More Tax Updates
- VAT on E-Commerce in Indonesia: Rates and Collection - E-Commerce or PMSE is a form of trade that uses digital technology, such as websites, applications, and other platforms, to carry out buying and selling transactions. Businesses using PMSE are required to pay attention to taxation aspects related to PMSE.
- Shortening the Preliminary Investigation Period - The Ministry of Finance issued Minister of Finance Regulation (MoF Reg) Number 177 of 2022 which contains new guidelines on procedures for the Preliminary Investigation of criminal acts in the field of taxation.
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