{"id":188273,"date":"2020-04-14T12:34:19","date_gmt":"2020-04-14T05:34:19","guid":{"rendered":"https:\/\/setkab.go.id\/?p=188273"},"modified":"2021-12-28T09:17:37","modified_gmt":"2021-12-28T02:17:37","slug":"govt-provides-vat-income-tax-incentives-for-april-september-tax-period","status":"publish","type":"post","link":"https:\/\/setkab.go.id\/en\/govt-provides-vat-income-tax-incentives-for-april-september-tax-period\/","title":{"rendered":"Gov\u2019t Provides VAT, Income Tax Incentives for April-September Tax Period"},"content":{"rendered":"<div id=\"attachment_188277\" style=\"width: 1090px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-188277\" class=\"size-full wp-image-188277\" src=\"https:\/\/setkab.go.id\/wp-content\/uploads\/2020\/04\/91025806_545371106090110_7908913816350336559_n-1.jpg\" alt=\"\" width=\"1080\" height=\"1080\" \/><p id=\"caption-attachment-188277\" class=\"wp-caption-text\">Infographics on Incentive to Income Tax Article 22). (Source: Ministry of Finance).<\/p><\/div>\n<p>Ministry of Finance\u2019s Directorate General of Taxation has announced it will provide incentives for import of goods needed to accelerate the handling of the ongoing COVID-19 outbreak.<\/p>\n<p>The incentives are in the forms of exemption of value-added tax (VAT) and Income Tax (PPh) and will apply from April 2020 to September 2020 tax period.<\/p>\n<p>Goods exempted from VAT include drugs, vaccines, laboratory equipment, detection equipment, personal protective equipment (PPE), equipment for patient care, and other supporting equipment.<\/p>\n<p>The Government has also provided VAT exemptions for services needed in the handling of COVID-19 diseases such as construction services, consulting services, engineering, and management, rental services, and other supporting services.<\/p>\n<p>The VAT exemption facility is provided to agencies\/government institutions, referral hospitals, and other parties designated to provide assistance in handling the COVID-19.<\/p>\n<p>The Government also provides for exemption of Income Tax Article 22 and Article 22 Import Tax on imports and purchases of the aforementioned goods by agencies\/government institutions, referral hospitals, and other parties designated to assist in handling the COVID-19 outbreak.<\/p>\n<p>Exemption of Article 22 on the sales of goods as mentioned above is made by the seller who make transaction with agencies\/government institutions, referral hospitals, and other parties designated to assist in handling the COVID-19.<\/p>\n<p>Furthermore, exemptions of Article 21 on income received by domestic taxpayers (WP OP DN) in return and Article 23 on income received by domestic corporate taxpayers (WP Badan DN) and permanent establishment (BUT) in return are provided by agencies\/government institutions, referral hospitals, and other parties designated to assist in handling the COVID-19.<\/p>\n<p>Letter to obtain facilities for exemption of Income Tax Article 22 and Income Tax Article 23 is submitted to the head of the tax office where the taxpayer is registered through the official e-mail of the tax service office in question.<\/p>\n<p>As for the exemption of Income Tax Article 22 Import and Article 21 Income Tax does not require an exemption letter.<\/p>\n<p>For more information, please read Regulation of Minister of Finance Number 28\/PMK.03 of 2020.<\/p>\n<p>You can also log on the website <a href=\"https:\/\/www.pajak.go.id\/covid19\">https:\/\/www.pajak.go.id\/covid19<\/a> or https:\/\/www.pajak.go.id\/unit-kerja call public relations telephone number at 021-5250208, or send email to humas@pajak.go.id. (Ministry of Finance PR\/EN)<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Translator: Muhardi<\/strong><br \/>\n<strong>Reviewed by: M. Ersan Pamungkas<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ministry of Finance\u2019s Directorate General of Taxation has announced it will provide incentives for import of goods needed to accelerate the handling of the ongoing COVID-19 outbreak. The incentives are in the forms of exemption of value-added tax (VAT) and Income Tax (PPh) and will apply from April 2020 to September 2020 tax period. Goods [&hellip;]<\/p>\n","protected":false},"author":43,"featured_media":188277,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[77],"tags":[],"class_list":["post-188273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.1 (Yoast SEO v26.1.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gov\u2019t Provides VAT, Income Tax Incentives for April-September Tax Period - Sekretariat Kabinet Republik Indonesia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/setkab.go.id\/en\/govt-provides-vat-income-tax-incentives-for-april-september-tax-period\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gov\u2019t Provides VAT, Income Tax Incentives for April-September Tax Period - Sekretariat Kabinet Republik Indonesia\" \/>\n<meta property=\"og:description\" content=\"Ministry of Finance\u2019s Directorate General of Taxation has announced it will provide incentives for import of goods needed to accelerate the handling of the ongoing COVID-19 outbreak. The incentives are in the forms of exemption of value-added tax (VAT) and Income Tax (PPh) and will apply from April 2020 to September 2020 tax period. 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