New Provisions on USD Non-Oil-and-Gas Income Tax Payments

The Director General of Tax along with the Director General of the Treasury have issued Joint Regulation No. PER-26/PJ/2015 and PER-15/PB/2015 on Procedures for the Payment of Non-Oil-and-Gas Income Tax in United States Dollars (“2015 Joint Regulation”). [1] The 2015 Joint Regulation provides guidelines for taxpayers who are permitted to pay non-oil-and-gas income tax (Pajak Penghasilan Non-Migas) in the currency of United States Dollars (USD).