Key Points from Law to Harmonize Tax Regulations

On 7 October, Parliament approved the bill for harmonization of tax regulations (“UU HPP”). It is currently in the process of being promulgated in the official gazette.

The bill addresses six areas:

  • Income tax
  • VAT
  • General Tax Procedures
  • Voluntary Declaration Program
  • Carbon Tax
  • Customs

Although the Law is not yet published, we have summarized below some of the key aspects based on information provided by the Indonesian Tax Authority. The summary is provided for information purposes only and will be subject to more comprehensive Client Alert publication after the Law is published.


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