Minister of Finance Regulation No. 27/PMK.011/2012 on the Second Amendment to Minister of Finance Regulation No. 231/KMK.03/2001 (“2001 Regulation”) on Implementing a Value Added Tax (“VAT”) and Luxurious Goods Tax on Imported Goods that are Exempt from Import Duties (“Regulation”) was issued to address tax and customs issues in the upstream oil and gas field including geothermal energy.
Oil and Gas: VAT and Luxurious Goods Tax Exemptions
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