As the Indonesian Minister of Finance Regulation No. 48/PMK.03/2020 and the Indonesian Director General of Tax Regulation No. PER-12/PJ/2020 get enacted recently, the Government of Indonesia imposes Value Added Tax (VAT) on foreign intangible goods and services acquired through e-commerce.

Both these regulations essentially govern taxable objects imposed by VAT, appointment of VAT collector, and VAT collection, deposition and reporting obligation.

Find out more about the new regulations of VAT on this Legal Alert prepared by our Senior Associate, Rizqi Bangun Lestari.