Updates to General Provisions and Procedures for Taxation in GR Year 2022

(GR No. 50/2022 and Perppu No. 2/2022)

2/28/2023

In connection with the formal review of the Job Creation Law by the Constitutional Court, on 30 December 2022 the Government issued Government Regulation in Lieu of Law No. 2 of 2022 (Perppu-2/2022). In principle, these improvements do not change the substance that has been regulated in the Job Creation Law, so Perppu-2/2022 must be read and interpreted the same as the Law currently in effect in the context of taxation including General Provisions and Procedures for Taxation. Previously, on 20 December 2022, the Government had also issued Government Regulation No. 50 of 2022 (GR 50/2022) as a replacement for GR No. 74 of 2011 and GR No. 9 of 2021 and as a form of implementation and adjustment of General Provisions and Procedures for Taxation in line with the Tax Harmonization Law.

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