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Indonesia Amends Final Income Tax on Income from Construction Services Business

11 March 2022

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Approved Changes

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Indonesia

Indonesia has published Government Regulation No. 9 of 2022, which amends Government Regulation No. 51 of 2008 concerning the final income tax on income from construction services business. The regulation is effective from 21 February 2022 and includes the revision of the classifications of constructions services business, as well as the revision of the final income tax rates on income from construction services, which are generally reduced: 1.75% for construction work carried out by service providers that have a small qualifying business entity certificate or work competency certificate for individual businesses; 4% for construction work carried out by service providers...