The zero rate of VAT is applied in Indonesia to exports of taxable goods and services.
Ministry of Finance Regulation No 32 of 2019 further provides that the zero rate of VAT is applicable to the following services:
- Ìý
•ÌýÌýÌýÌý Sub-contracting services, provided the following requirements are met:
- Ìý
- Ìý
–ÌýÌýÌýÌý The buyer or recipient of the taxable service is outside the customs area and is a non-resident taxpayer with no permanent establishment, as specified
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 24 Aug 2024 13:47