The Minister of Finance (“ Minister ”) has now expanded the scope of taxable services for which exports are subject to Value-Added Tax (Pajak Pertambahan Nilai– “ PPN ”) by issuing Regulation No. 32/PMK.010/2019 on Limitations on Activities and Types of Taxable Services for Which Exports Are Subject to Value-Added Tax (“ Regulation 32/2019 ”). [1]
Govt. Expands Scope of Services for Which Exports Are Exempted from Value-Added Tax
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