Collection of Certain Goods and Services Taxes on Electrical Power Regulated

The Indonesian Government has issued Regulation of the Government No. 4 of 2023 on the Collection of Certain Goods and Services Tax on Electrical Power (“ Regulation 4/2023 ”), which has been in force since 20 January 2023. Regulation 4/2023 has been issued as a follow-up to Decision of the Constitutional Court No. 80/PUU-XV/2017 , as well as to implement the mandate set under Law No. 1 of 2022 on Financial Relations Between the Central Government and Regional Governments. [1]