INDONESIAN TAX UPDATES

12% Value Added Tax Tariff (Update #1)

Implementation of Core Tax Administration System

Value Added Tax Tariff of 12% in 2025

New Regulations on Income Tax for Reimbursement/Compensation in the Form of Benefit-In-Kind (BIK)

The Implementation of the New 16-Digit Tax ID Format for Individuals and Taxable Entities in Indonesia

• Requirements, Guidelines and Procedures for the Withholding Tax Slip and Periodic Tax Return for Withholding Tax Article 21 and/or Article 26.
• Latest List of Entities or Institutions Determined as Receiver of Alms (Zakat) or Mandatory Religious Donations Deductible from the Gross Income.
• Tax and Customs Facilities in Nusantara Capital City.