To date, the government still prepares the revision to Government Regulation Number 18 Year 2015 regarding Income Tax Facility for Investment in Certain Business Lines and/or in Certain Regions. According to the Head of the Fiscal Policy Agency, Suahasil Nazara, there are two important provisions to be amended in the revision.
Firstly, the government is going to add the number of business lines which may receive the income tax facility. Based on the applicable government regulation, there are 143 business lines which may receive the income tax facility. In addition, the government will review those business lines.
The second provision to be amended is related to the procedure for application for the income tax facility. Through the revision, the procedure will be integrated with the Online Single Submission system thus its process becomes faster. Nevertheless, the government will not change the scheme of such income tax facility.
Source : https://legalcentric.com/content/view/133272