In order to implement various provisions originally introduced under Law No. 1 of 2022 on Financial Relations Between Central and Regional Governments (“ Law 1/2022 ”), the Indonesian Government recently issued Regulation of the Government No. 35 of 2023 on General Provisions for Regional Taxes and Regional Levies (“ Regulation 35/2023 ”), [1] which has been in force since 16 June 2023. [2]

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