Investor Presentaiton
INVESTMENT
INCENTIVES
NEW TAX
HOLIDAY
BKPM
Invest In Innovation
Unlocking The Future
76
INVESTMENT INCENTIVES
NEW TAX HOLIDAY POLICY
TAX HOLIDAY
MoF Regulation No. 150 of 2018
Minimum investment of
500bn Rupiah
Income Tax Applied to 18 industry groups
Reduction Rate
Concession
Period
100% Reduction Rate
(singlerate)
5. Lan 200m Monum C8 32
50% CT Reduction for the next 2
years
MINI TAX HOLIDAY
Mof Regulation No. 150 of 2018
Minimum investment of
100 to <500bn Rupiah
50% Reduction Rate
5
(single rate)
Year
Concession Period
25% CIT Reduction for
the next 2 years
GENERAL CRITERIA
1.
The taxpayer (company) is incorporated in Indonesia
POLICY
2.
Fulfill Debt Equity Ratio for income tax purposes as stipulated on
MoF Regulation No. 150/2018
3. Has never had its tax holiday application granted or rejected by the
Mof
4. Obtain a tax clearance certificate (SKF) issued by DGT
HOW TO APPLY
1. Through OSS
2. Along with taxpayer's application
for New Business License (NIB) to
BKPM
3. Applying within 1 year after the NIB
is issued by BKPM
www.investindonesia.go.id
InvestiDN
in Indonesia Investment Coordinating Board (BKPM)
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