Indonesia Preliminary Refund of VAT Overpayment 05 June 202083 views1 min read Preliminary VAT refund shall follow low-risk VAT entrepreneur (“PKP”) procedures (i.e., one-month refund process), provided the PKP fulfils the following criteria (including branches).. Source: Deloitte Coronavirus Deduction (input tax credit) Indonesian Government Imposes VAT On Imported Digital Goods And Services VAT at 10% on all e-commerce goods and service transactions made by non-resident companies postponed to 1 July 2020
