The Indonesian Directorate General for Taxes (DGT) has extended the COVID-19 support measures to 31 December 2021, which had previously been extended to 30 June 2021 by Regulation No. 239 / PMK.03 / 2020. The changes are made by Regulation No. 82 / PMK.03 / 2021 and Regulation No. 83 / PMK.03 / 2021 with effect from 1 July 2021.
The support measures include the additional allowance for taxpayers involved in the manufacture of healthcare and medical devices and supplies; the deduction of donations from gross income; the 0% tax rate for additional income from individuals such as medical workers and support workers; and the 0% tax rate on rental income from the lease of land, buildings, or other assets.
