The Minister of Finance has issued Regulation No. 85/PMK.03/2012 on Appointing State-owned Companies (“BUMN”) to Collect, Deposit, and Report Value Added Tax (“PPN”) or Sales Tax on Luxury Goods (“PPnBM”) (“Regulation”). The main purposes of the Regulation are to improve tax payment mechanism by BUMNs’ counterparts and to provide a legal framework to allow BUMNs to collect, deposit, and report transactions that attract PPN and PPnBM.
BUMNs Given the Authority to Collect PPN and PPnBM
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