Indonesia has published Law No. 7 of 2021 on the Harmonization of Tax Regulations, which provides for the 2022 Budget tax reform measures. The law was signed by the president on 29 October 2021 and as previously reported, includes measures to maintain the corporate tax rate at 22% from 2022 instead of the previously planned reduction to 20%, to increase the VAT rate to 11% from 1 April 2022 and to 12% from 1 January 2025, and several others. One such other measure is the introduction of a tax amnesty regime with two different programs that run from 1 January...