- VAT treatment of transactions via ‘electronic systems (erdagongan melalui sistem elektronik (Pose)
- Self-construction activity not in respect of a job or occupation by an individual or an organization, where the construction result will be used by the individual or
organization itself or used by another party (kegiatan membangun sendir) - VAT treatment of delivery of subsidized liquefied petroleum 228 (LPG) products
- VAT treatment of tobacco products
- VAT treatment of delivery of certain agricultural products plantation crops, and forestry
- VAT treatment of delivery of subsidized fertilizer for the agricultural sector
- VAT treatment of delivery of services by insurance agent and brokers
- Criteria for certain services that are not subject to VAT
- VAT treatment of delivery of certain taxable services
Source: Deloitte
