Nomos Logo
ID
Hero Image

VAT Exemptions for “Modest-House” Purchases

The Minister of Finance has issued Regulation No. 113/PMK.03/2014 (“FourthAmendment”) to amend Ministerial Regulation No. 36/PMK.03/2007 on Criteria of Modest and Small Houses, Modest Flats,BoroLodges, Student Dormitories, and other Housing that are Exempt from Value Added Tax (“2007 Regulation”).

Unlock the Full Article

Access the full legal analysis, insights, and linked references with a NOMOS subscription.

In-depth legal interpretation

Related regulations across jurisdictions

Case law references & citations

Downloadable formats (PDF/citations)

Choose Your Plan

Smart. Flexible. Just Right for You.

  • Monthly / Yearly options
  • Indonesia jurisdiction (More soon)
  • For solo users or growing teams
  • Enjoy a 7-day free trial on all plans

Already subscribed?

Log in

Need more users or custom pricing?

Latest Analysis