Provisions on the Administration of the Value Added Tax by the Palm-Oil Plantation Funds Management Agency Amended

In a bid to improve the efficiency of the administration process for the collection and deposit of Value Added Tax (Pajak Pertambahan Nilai– “ PPn ”), as administered by the expenditure treasurer for the Palm-Oil Plantation Fund Management Agency (“ Treasurer ”), [1] the Director-General of Tax (“ Director-General ”) has issued Regulation No. PER-22/PJ/2018 (“ Amendment ”) in order to amend Regulation of the Director-General No. PER-35/PJ/2015 on Procedures for the Collection and Deposit of Value-Added Tax for Price Deficiencies Relating to Biodiesel Type Biofuels by the Palm-Oil Plantation Fund Management Agency (“ Regulation 35/2015 ”).In general, the Amendment redefines several provisions which pertain to the following matters: