The government has issued the folllowing regulation for the implementation of Law No. 36 Year 2008 dated 23 September 2008, which provides for changes to the income tax regime. Ministry of Finance (MoF) Regulation No. 238/PMK.03/2008 dated 30 December 2008 Effective 1 January 2008, listed companies enjoy a 5% reduction in the income tax rates provided: -   it has at least 300 public shareholders; -   its public shareholders hold 40% or more of issued and paid-up capital; -   each public shareholder owns less than 5% of the company's issued and paid-up capital; and -   the conditions...