Govt. Issues Implementing Regulation on Incentives for Taxpayers Affected by the Coronavirus Pandemic

As a follow-up to the issuance of Regulation of the Minister of Finance (“ Minister ”) No. 23/PMK.03/2020 on Taxation Incentives for Taxpayers Affected by the Coronavirus Pandemic (“ Regulation 23/2020 ”), [1] the Director-General of Tax (“ Director ”) recently issued Circular No. SE-19/PJ/2020 (“ Circular 19/2020 ”), which contains implementing guidelines for Regulation 23/2020 in an effort to simplify the granting of the various incentives which were originally set out under Regulation 23/2020. [2]