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Indonesia Publishes Regulation Providing Additional Extension of Certain COVID-19 Relief

22 January 2021

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Approved Changes

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Indonesia

Indonesia's Directorate General of Taxation (DGT) has published Regulation No. 239/PMK.03/2020, which updates and extends to 31 December 2021 the incentives provided by Regulation No. 28/PMK.03/2020 for medicines, medical equipment, and other related goods and services for combatting COVID-19, and subsequently extended by Regulation No. 143/PMK.03/2020. 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...