THE GOVERNMENT ISSUES FOURTEEN MINISTER OF FINANCE REGULATIONS (MoFR) FOR THE IMPLEMENTATION OF THE HARMONIZATION OF TAX REGULATIONS (HTR)

The government has issued fourteen MoFRs to implement the provisions of Law Number 7 of 2021 concerning HTR. The list of issued MoFRs is as follow:

1. 1. MoFR Number 58/PMK.03/2022 concerning Appointment of Other Parties as Tax Collectors and Procedures for Collecting, Depositing, and/or Reporting Taxes Collected by Other Parties on Transactions of Goods and/or Services Procurement through the Government Procurement Information System;
   2. MoFR Number 59/PMK.03/2022 concerning Amendment to Regulation of the Minister of Finance Number 231/PMK.03/2019 concerning Procedures for Registration and Elimination of Taxpayer Identification Numbers, Confirmation and Revocation of Confirmation of Taxable Entrepreneurs, as well as Withholding and/or Collection, Deposits, and Tax Reporting for Government Agencies;
   3. MoFR Number 60/PMK.03/2022 concerning Procedures for Appointment of Collector, Collection, Deposit, and Reporting of Value Added Tax on the Utilization of Intangible Taxable Goods and/or Taxable Services from Outside the Customs Area within the Customs Area through Trade on Electronic System;
   4. MoFR Number 61/PMK.03/2022 concerning Value Added Tax on Self-Building Activities;
   5. MoFR Number 62/PMK.03/2022 concerning Value Added Tax on the Delivery of Certain Liquified Petroleum Gas;
   6. MoFR Number 63/PMK.03/2022 concerning Value Added Tax on Delivery of Tobacco Products;
   7. MoFR Number 64/PMK.03/2022 concerning Value Added Tax on Delivery of Certain Agricultural Products;
   8. MoFR Number 65/PMK.03/2022 concerning Value Added Tax on Delivery of Used Motor Vehicles;
   9. MoFR Number 66/PMK.03/2022 concerning Value Added Tax on Subsidized Fertilizer Delivery for Agricultural Sector;
   10. MoFR Number 67/PMK.03/2022 concerning Value Added Tax on the Delivery of Insurance Agent Services, Insurance Broker Services, and Reinsurance Broker Services;
   11. MoFR Number 68/PMK.03/2022 concerning Value Added Tax and Income Tax on Crypto Asset Trading Transactions;
   12. MoFR Number 69/PMK.03/2022 concerning Tax Treatments on Financial Technology;
   13. MoFR Number 70/PMK.03/2022 concerning Criteria and/or Details of Food and Beverages, Arts and Entertainment Services, Hospitality Services, Parking Provision Services, and Catering Services, which are not subject to Value Added Tax; and
   14. MoFR Number 71/PMK.03/2022 concerning Value Added Tax on the Submission of Certain Taxable Services.

Should you have any questions, please do not hesitate to contact us.

Fenny Widjojo: fenny.widjojo@ptpsi.com

Abdul Karim: abdul.karim@ptpsi.com

Heri Purwanto: heri.purwanto@ptpsi.com

Ruffo Emry Moniaga: emry.moniaga@ptpsi.com

Ellis Veronika Sitinjak:ellis.veronika@ptpsi.com