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CUSTOMS REGISTRATION GUIDELINES (28/09/2011)
The implementation regulation for Article 21 of Minister of Finance Regulation No. 63/PMK.04/2011 on Customs Registrations (as amended, “MF Regulation”) has been issued, in July 2011, as Regulation of the Director General of Customs and Excise No. Per-21/BC/2011 of 2011 regarding ...


PROCEDURE FOR THE DECLARATION OF ELECTED CITIZENSHIP BY CHILDREN OF DUAL NATIONALITY (28/09/2011)
The Minister of Law and Human Rights issued, in June 2011, his Regulation No. M.HH19.AH.10.01 of 2011 regarding Procedure for the Declaration of Elected Citizenship by Children of Dual Nationality (the “Regulation”). The Regulation is an implementation regulation for Law No. 2/2006 ...


TAX HOLIDAY (28/09/2011)
The long-awaited tax holiday regulation was finally issued on 15 August 2011 by the Minister of Finance (“MoF”) as Regulation 130/PMK.011/2011 concerning Granting of Corporate Income Tax Exemption or Reduction. The tax holiday is available for selected “pioneer industries”, ...


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