Laws & Ruling: Collection of International Legal Regulations

Regulation of the Minister of Finance Number 48 of 2023

Income Tax And/or Value-added Tax On The Sale/delivery Of Gold Jewelry, Gold Bars, Jewelry Of Which The Whole Materials Are Not From Gold, Gemstones And/or Other Similar Stones, As Well As Services Related To Gold Jewelry, Gold Bars, Jewelry Of Which The Whole Materials Are Not From Gold, And/or Gemstones And/or Other Similar Stones, Which Are Conducted By Gold Jewelry Manufacturers, Gold Jewelry Traders, And/or Gold Bar Entrepreneurs

Enacted: 27 April 2023

In Effect: 30 April 2023

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