Third Amendment Of Pmk-34 To Update Customs And Taxation Incentives For Import Goods Related To Handling Covid-19 Pandemic
- August 10, 2021
- Posted by: Administrator
- Category: Tax News
The MoF has issued regulation No. 92/PMK.04/2021 (“PMK-92”) as the third amendment of MoF regulation No. 34/PMK.04/2020 (“PMK-34”) regarding Customs and Taxation Incentives for Import Goods related to Handling the Covid-19 Pandemic.
The facilities provided are still the same as in the previous PMK-34 (i.e., Exemption for Import Duties, Article 22 Import Tax, and Value Added Tax (VAT)/Luxury Goods Sales Tax Not Collected).
PMK-92 updates the detailed list of goods by adding several goods on the list (e.g., Test Kit and Laboratory Reagent, Oxygen, Respiratory Therapy Devices, etc.). Details of each category are listed in the attachment of PMK-92.
PMK-92 became effective on 12 July 2021.