Tax Incentives For Taxpayers Affected By Covid-19 Pandemic

On 1 July 2021, the Minister of Finance (MoF) issued regulation No. PMK 82/PMK.03/2021 (“PMK-82”) as the amendment of MoF regulation No. 9/PMK.03/2021 (“PMK-9”) concerning Tax Incentives for Taxpayers Affected by the Covid-19 Pandemic. PMK-82 is issued mainly to extend the period of granting incentives from July to December 2021.

The main points of PMK-82 are as follows :

  1. extending the tax incentive period for Article 21 Income Tax, Article 25 Tax Installment, Article 22 import tax, and preliminary VAT refund until the December 2021 tax period.
  2. providing additional Article 19A & 19B, with the main points as follows:

Article 19A

  • The Taxpayer must register by submitting a Notification Letter in a certain format through the DGT website ( to utilize the tax incentives.
  • Taxpayers with certain gross revenue must submit the realization report of Final Tax borne by the Government through the DGT website ( to utilize the tax incentives.

Article 19B

  • The Taxpayer can utilize the Tax Incentive starting from the July 2021 period by submitting the Notification Letter no later than 15 August 2021.
  • A Taxpayer who has reported the realization report on utilization of tax incentives for the January – June 2021 periods may still be able to make amendment no later than 31 October 2021.
  • The list of the Business Group Codes (‘KLU’) of tax incentive recipients has been reduced to be as follows:
    • Article 21 Withholding Tax: 1,189 KLU
    • Article 22 Import Tax Exemption: 132 KLU (previously covered 730 KLU)
    • Article 25 Income Tax Installments: 216 KLU (previously covered 1,018 KLU)
    • Preliminary Refund for Value Added Tax: 132 KLU (previously covered 725 KLU)

PMK-82 became effective on 1 July 2021.

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