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Indonesia: 2010 finance regulation on VAT exemption for certain service exports

Description

Regulation 70/PMK.03/2010 introduces a VAT exemption for several types of exported services, namely construction, toll manufacturing and repair & maintenance services. The regulation came into for...

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Intervention Details

Intervention Type

Tax-based export incentive

MAST Chapter

P: Export-related measures (incl. subsidies)

Implementation date

01 Apr 2010

Revocation date

No revocation date

Implementation level

National

Affected flow

Outward subsidy

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Sectors

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Affected Products

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