Laws & Regulations

Limitation of Certain Criteria for Other Parties and Appointment of Other Parties, Collection, Deposit, and Reporting of Value Added Tax on the Utilization of Intangible Taxable Goods and/or Taxable Services from Outside the Customs Area within the Customs Area through Electronic Commerce in the Context of the Implementation of the Core Tax Administration System

Batasan Kriteria Tertentu Pihak Lain Serta Penunjukan Pihak Lain, Pemungutan, Penyetoran, Dan Pelaporan Pajak Pertambahan Nilai Atas Pemanfaatan Barang Kena Pajak Tidak Berwujud Dan/Atau Jasa Kena Pajak Dari Luar Daerah Pabean Di Dalam Daerah Pabean Melalui Perdagangan Melalui Sistem Elektronik Dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan

Issuing Body: The Director General of Taxation

Issue Date: 22nd May 2025

Effective Date: [Subscribers Only]

Law Type: Regulation

Law Number: PER-12/PJ/2025

Law Status: [Subscribers Only]

Updated Status: [Subscribers Only]

This legislation and/or case is revokes the following legislation and/or cases: [Subscribers Only]

Legal Centric English Translation Available: No

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Please Login or start a Free Trial to view the rest of this content

This content is reserved for Legal Centric subscribers. Benefits include access to:

  • The largest law / tax legislation database for Indonesia
  • Tens of thousands of translations of legislation covering all business areas
  • Daily bilingual legal and tax updates
  • Articles on important legal and tax issues
  • Weekly email alerts
  • Sophisticated web platform and search
  • Legal Centric is trusted by a majority of the top law and accounting firms.

Please Login or start a Free Trial to view the rest of this content

This content is reserved for Legal Centric subscribers. Benefits include access to:

  • The largest law / tax legislation database for Indonesia
  • Tens of thousands of translations of legislation covering all business areas
  • Daily bilingual legal and tax updates
  • Articles on important legal and tax issues
  • Weekly email alerts
  • Sophisticated web platform and search
  • Legal Centric is trusted by a majority of the top law and accounting firms.
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