Govt. Redefines List of Certain Taxable Goods Exempted from the Imposition of PPN

The Indonesian Government recently updated the list of imports and/or transfers of certain taxable goods which are categorized as strategic in nature (“ Certain Taxable Goods ”) and which are thus exempted from the imposition of value-added tax (Pajak Pertambahan Nilai– “ PPN ”) through the issuance of Regulation No. 48 of 2020 (“ Amendment ”), which is an amendment of Regulation of the Government No. 81 of 2015 on Imports and/or Transfers of Certain Taxable Goods Which Are Strategic in Nature and Exempted from the Imposition of Value-Added Tax (“ Regulation 81/2015 ”). [1]