Procedures for PPnBM Exemptions and Returns Revised

In a bid to encourage the use of energy-saving, environmentally friendly motor vehicles, as well as to implement various provisions originally set out under Regulation of the Government No. 73 of 2019 , which was most recently amended through the issuance of Regulation of the Government No. 74 of 2021 (collectively referred to as “ Regulation 73/2019 ”) [1] , the Minister of Finance (“ Minister ”) has now issued Regulation No. 141/PMK.010/2021 on the Classification of Motor Vehicles Subject to Luxury-Goods Sales Tax and Procedures for the Imposition, Granting and Administration of Exemptions to and Returns of Luxury-Goods Sales Tax (“ Regulation 141/2021 ”). [2]