Indonesia has published Regulation No. 28/PMK.03/2020, which provides incentives for medicines, medical equipment, and other related goods and services for combatting COVID-19. The incentives are primarily 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 and services is borne by the government. An income tax exemption on import and domestic supplies of qualifying goods is also provided, as well as a withholding tax exemption on income received by qualified persons from the...