In general, supplies of vehicles are subject to VAT at a rate of 11% (to be increased to 12% by 2025). Under PMK-38, however, supplies of BEVs may be eligible for the VAT borne by the government facility if the BEVs are newly registered and meet the domestic content requirement (i.e., a specified percentage of the components used to build the vehicle are produced domestically), as summarized in the table below: ..
Source: taxathand.com
