The government has expanded the tax incentives given to taxpayers that are affected by COVID-19. Some taxpayers that were not entitled to tax incentives under Minister of Finance Regulation No. 23/PMK.03/2020 (“MOF Regulation 23”) may now enjoy those tax incentives under Minister of Finance Regulation No. 44/PMK.03/2020 (“MOF Regulation 44”). The government has also expanded the types of tax for which tax incentives are given.
MOF Regulation 44, which revokes MOF Regulation 23, came into force on 27 April.
The Directorate General of Taxation has also issued Circular Letter No. SE29/PJ/2020 on 30 April 2020 as an implementing regulation of MOF Regulation 44.