Indonesia's Directorate General of Taxation (DGT) has published Regulation No. 123/PMK.03/2020 of 1 September 2020, which provides the forms and procedures to claim the 3% corporate tax rate reduction that was introduced for companies publicly listed on the Indonesia Stock Exchange as part of measures in response to COVID-19. In connection with a general reduction in the corporate income tax rate, this results in rates of 19% for 2020 and 2021 (22% standard rate) and 17% from 2022 (20% standard rate). For the purpose of claiming the rate reduction, qualifying public companies are required to attach the following reports to...