The Minister of Finance (“ Minister ”) is attempting to further promote direct investments of pioneer industries by reformulating the rules on corporate income-tax deductions (popularly known as tax holidays) through the issuance of Regulation on Corporate Income-Tax Deductions (“ Regulation 150/2018 ”). In addition, Regulation 150/2018 incorporates a number of provisions which directly address the Online Single Submission (“ OSS ”) system. [1] The new rules on tax holidays address the following matters:
New Low-Tier Investment Classification for Corporate Income-Tax Deductions (Tax Holidays)
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