Corporate Tax Facility Narrowed: Limited-Liability Companies, Limited Partnerships and Firms No Longer Eligible for the Final 0.5% Income-Tax Rate

The government has issued Regulation of the Government No. 20 of 2026 (“ Amendment ”) on the Amendment to Regulation of the Government No. 55 of 2022 on the Adjustment of Regulations Within the Income-Tax (Pajak Penghasilan– “ PPh ”) Sector (“ Regulation 55/2022 ”). [1]