The Minister of Finance (“ Minister ”) has set out the applicable procedures for the granting of value-added tax (Pajak Pertambahan Nilai/PPN) and luxury good sales tax (Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah/PPnBM) exemptions for representatives of foreign countries, as well as international organizations and their officials (“ Tax Exemptions ”) under the framework of Regulation No. 59 of 2024 (“ Regulation 59/2024 ”), which is set to come into force on 1 October 2024. [1] As its title suggests, the framework of Regulation 59/2024 outlines various provisions that address the above-mentioned Tax Exemptions. Said provisions broadly include:
NPWP Now Mandatory for the Securing of PPN and PPnBM Exemptions by Foreign Representatives and International Organizations
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