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Investor Presentaiton

Tax Incentives and Reform Lower Tax Rate for the Corporate Income Tax Law No. 2/2020, PERPPU 1/2020, PP 30/2020 25% <2020 RP 22% 2020-2021 Other improvements: 1. E-filing for CIT, VAT, worker income tax (payroll) 2. Faster VAT Restitution 20% 2022 dst Investment Facilities through OSS System Tax Holiday and Mini Tax Holiday Corporate income tax exemption of 50-100% for 5-20 years for investments in pioneer industries. Tax Allowance Income deduction before corporate income tax of 30%- TA (or 60%-IA for labor-intensive industries) of the investment value for 6 years for investments in certain business fields and/or areas. Import Duty Facility Import duty exemption incentives for imports of machinery as well as goods and materials for industry and service industries. Investment Facility in SEZ Tax Holiday for Main Activities, Tax Allowance for Other Activities, for investors investing in Special Economic Zones. * Import Duty, Excise and Tax facilities related to Import do not go through OSS. Source: Ministry of Investment (BKPM) 34
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