Indonesia's Directorate General of Taxation (DGT) has published Regulation No. 226/PMK.03/2021, which extends certain support measures (incentives) due to the continuing impacts of the COVID-19 pandemic. The support measures are available for qualified persons, including government agencies, hospitals, and other parties dealing with the COVID-19 pandemic, and include that the import of qualifying goods are VAT exempt and VAT on domestic supplies and utilization of qualifying goods is borne by the government. An exemption from income tax collection on imports and domestic supplies of qualifying goods is also provided. Qualifying goods in the context of the COVID-19 pandemic include: Drugs/medicines;...