Government Regulation number 44 year 2022 (referred as GR 44) is the implementing regulation of the Law Number 7 year 2021 concerning Harmonization of Tax Regulations (referred as HTR Law). Overall GR 44 of 2022 contains further provisions of the principles already regulated in the HTR Law, especially related to rates, methods of calculation, use of certain amounts in collecting and depositing Value Added Tax (referred as VAT), as well as appointing other parties to collect, deposit, and/or tax reporting. In addition, GR 44 also revokes and replaces Government Regulation number 1 year 2012 (referred as GR 1) which is no longer in accordance with HTR Law and the administrative needs of VAT and Sales Tax on Luxury Goods.
Changes in Application of Value Added Tax
Changes in Application of Value Added Tax
More Tax Updates
- VAT on E-Commerce in Indonesia: Rates and Collection - The Ministry of Finance issued Minister of Finance Regulation (MoF Reg) Number 177 of 2022 which contains new guidelines on procedures for the Preliminary Investigation of criminal acts in the field of taxation.
- Tax Facilities Provided in the Context of Realizing Nusantara Capital (IKN) - The President of the Republic of Indonesia has issued Government Regulation Number 12 of 2023 (PP 12), which regulates business permits, ease of doing business, and investment facilities for business players in the Nusantara Capital.
- Shortening the Preliminary Investigation Period - The Ministry of Finance issued Minister of Finance Regulation (MoF Reg) Number 177 of 2022 which contains new guidelines on procedures for the Preliminary Investigation of criminal acts in the field of taxation.
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