The Director-General of Tax (“ Director-General ”) has finally issued Regulation No. PER-12/PJ/2020 on Certain Criteria and Limitations Relating to Collectors and the Appointment of Collectors, as well as the Collection, Submission and Reporting of Value-Added Tax for the Utilization of Intangible Taxable Goods and/or Taxable Services from Outside of Customs Areas within Customs Areas via Electronic Trading Systems (“ Regulation 12/2020 ”).
Government Finally Issues Criteria for E-Commerce PPN Collector
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