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TAX UPDATES - 02/2024

TAX UPDATES - 02/2024

TAX UPDATES - 02/2024

Amendments to The Article 21 Withholding Tax Rate based on Government Regulation 58/2023

  • By Admin
  • 13 February 2024

The government provides ease and simplification of the implementation of tax obligations for taxpayers on Article 21 Withholding Tax through the issuance of Government Regulation Number 58 Year 2023 ("GR 58"), which comes into effect as of January 1, 2024. As a follow-up to the issuance of GR 58, some regulations have been issued, namely Minister of Finance Regulation No. 168 Year 2023 (“MoF Regulation-168”) and Director General of Taxes Regulation No. PER-2/PJ/2024 (“DGT Regulation-2”).

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