The Government Officially Expands the Type of Services which Exports are Subjected to 0% VAT
The government officially expands the types of service export sectors that are subject to value-added tax (VAT) of 0% through the issuance of Minister of Finance Regulation Number 32 / PMK.010 / 2019 (PMK-32/2019).
PMK-32/2019 came into effect starting March 29th 2019 and revoking PMK-70/2010 which was last amended through PMK-30/2011. Before PMK-32/2019 was applied, there were only 3 types of Taxable Services (JKP), for which exports are subject to 0% VAT, namely intermediary services (maklon services), repair and maintenance services, and construction services.
So what are the types of Taxable Service that are regulated through PMK-32/2019? See the following infographics (in Bahasa Indonesia).
Source : https://www.ortax.org/ortax/?mod=info&page=show&id=362&list=1