As the COVID-19 pandemic continues, the Minister of Finance (“ Minister ”) has issued Regulation No. 226/PMK.03/2021 (“ Regulation 226/2021 ”), which updates the legal framework for the granting of tax facilities in relation to any goods that are required in order to mitigate the effects of the Corona Virus Disease 2019 (COVID-19) pandemic, and which also extends the availability of tax facilities for workers employed within the healthcare sector. [1]
Tax Facilities for the Mitigation of the COVID-19 Pandemic: Objects and Applicability Periods Updated
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