The MoF has issued regulation No. 83/PMK.03/2021 (“PMK-83”) dated 1 July 2021 as the Amendment of MoF Regulation No. 239/PMK.03/2020 (“PMK-239”) regarding the Tax Facilities for Goods and Services required in the Handling of the Covid-19 Pandemic and the Extension of Income Tax Facilities based on Government Regulation No. 29 of 2020 regarding Income Tax Facilities for Handling Covid-19.

The tax facilities stipulated in PMK-83 remain the same; the main point of this regulation is extension of the period for the tax facilities, which are now applicable until 31 December 2021.

PMK-83 became effective on 1 July 2021.