The Minister of Finance(“Minister”)has issued Regulation No. 104/PMK.010/2016 onTax, Customs and Excise Treatments in Special Economic Zones (“2016 Regulation”).The 2016 Regulation implements Article 86 of Government Regulation No. 96 of 2015 on Facilities and Leniencies for Special Economic Zones (“2015 Regulation) [1] ,which required that the Minister set out further details on the various fiscal facilities and leniencies that can be enjoyed by companies [2] or businesses [3] engaging in commercial activities within special economic zones. In detail, the 2016 Regulation sets out provisions relating to the following matters:
Tax, Customs and Excise Facilities for Companies and Businesses Located in Special Economic Zones
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