Updated PPN Rates Set for Utilization of Domestic/Foreign E-Commerce

With the ultimate goal of supporting the national economic recovery, [1] the Minister of Finance (“ Minister ”) has issued Regulation No. 60/PMK.03/2022 on Procedures for the Appointment of Collectors and the Collection, Deposit and Reporting of Value-Added Tax for the Utilization of Taxable Intangible Goods and/or Taxable Services from Outside Customs Areas Within Customs Areas via Electronic Trading Systems (“ Regulation 60/2022 ”), which repeals and replaces Regulation of the Minister No. 48/PMK.03/2020 (“ Regulation 48/2020 ”) [2] , which bore the same title. [3]