Government Regulation No. 1 of 2012 (“Regulation”) on the Implementation of Law No. 8 of 1983 on Value Added Tax on Goods and Services and Luxury Goods Sales Tax, as Amended by Law No. 42 of 2009 (“PPN and PPnBM Law”), has been issued to cover provisions not previously regulated under the PPN and PPnBM Law.
VAT and Tax on Luxury Goods
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