Reduction of Certain Goods and Services Tax for Hospitality and Food and/or Beverages

The Governor of DKI Jakarta issued Governor’s Decree No. 722/2025 on August 25, 2025, which will remain in effect until January 31, 2026. This policy was introduced to support regional economic growth, particularly in the hospitality and food and beverage sectors, which have been impacted by the Government’s budget efficiency measures. In addition, the regulation aims to encourage taxpayer compliance in fulfilling regional tax obligations.

Key points of this Governor’s Decree are as follows:

• Tax reduction for hotel services : Taxpayers are granted a 50% tax reduction for the tax period of August to September 2025 and a 20% reduction for the period of October to December 2025.
• Tax reduction for food and/or beverages: 20% tax reduction applies for the tax period of August to December 2025.
• To be eligible for these reductions, taxpayers must submit a statement agreeing to electronically report their business transaction data using the Jakarta Provincial Government’s E-TRAPT (Electronic Transaction Reporting Agent) system.
• The reduction is granted automatically by the authorities (ex officio), meaning that taxpayers are not required to submit a special application.

This Governor’s Decree is designed to ease the financial burden on taxpayers in these specific sectors and encourage greater compliance with regional tax obligations.

住宿及餐饮等特定商品和服务税减免

雅加达首都特区省长于2025年8月25日颁布第722/2025号省长令，该政策有效期至2026年1月31日。出台此政策旨在支持地区经济增长，特别是受到政府预算节约措施影响的酒店业和餐饮业。此外，该法规还旨在鼓励纳税人遵守地方税收义务。

该省长令的要点如下：

• 酒店服务税减免：纳税人在2025年8月至9月的税期可享受50%的减免，在2025年10月至12月的税期可享受20%的减免；
• 餐饮服务税减免：在2025年8月至12月的税期，可享受20%的减免；
• 适用条件：纳税人必须提交声明，方可享受上述减免纳税人须同意通过雅加达省政府的 E-TRAPT（电子交易申报系统）电子报送其经营交易数据；以及
• 减免方式：减免由当局依职权（ex officio）自动授予，纳税人无需提交特别申请。

本省长令旨在减轻上述特定行业纳税人的财政负担，并鼓励其进一步遵守地方税收义务。