Indonesia's Ministry of Finance has issued Regulation No. 9/PMK.03/2021, which extends the period and the scope of sectors eligible for the COVID-19 relief measures first introduced primarily for the manufacturing sector in April 2020 and subsequently extended and expanded by Regulation No. 44/PMK.03/2020, Regulation No. 86/PMK.03/2020, and Regulation No.110/PMK.03/2020. The relief includes: an employee income tax exemption for employees with income of less than IDR 200 million (borne by the government); a 50% reduction in monthly corporate tax payments; an import tax exemption; the acceleration of VAT refunds, as well as an increase in the maximum VAT refund limit to...