The Indonesian Deputy Minister of Finance has announced that the Government is planning to amend the rules concerning tax holidays and allowances for investors, possibly as early as April 2014. The changes to tax holidays are expected to include more flexibility for the period for which incentives are given, a decrease in the lower limit to qualify for an incentive, which is currently set at IDR1 trillion (USD87.8m), and a revision to the list of “pioneer” industries. Tax holidays, of up to 10 years are granted to manufacturing projects in so-called pioneer sectors that provide high value-added and technology. It has previously been suggested, for example, that, while investments between IDR1 trillion and IDR20 trillion currently receive the same tax holiday, a future revision to the rules could mean that larger investments receive an improved incentive.