Indonesia: Guidance regarding taxation of coal mining sector, including VAT

Government Regulation No. 15 provides guidance regarding taxation of coal mining sector

Government Regulation No. 15 provides guidance regarding taxation of coal mining sector

Government Regulation No. 15 Year 2022 provides guidance regarding taxation of the coal mining sector and is applicable to holders of mining business licenses (Izin Usaha Pertambangan) and special mining business licenses (Izin Usaha Pertambangan Khusus), including those that are a continuation of coal contract of work (Perjanjian Karya Pengusahaan Pertambangan Batu Bara) operations.

The tax issues addressed in the guidance include:

  • Income tax
  • Value added tax (VAT)
  • Land and building tax (Pajak Bumi dan Bangunan)
  • Carbon tax
  • Stamp duties
  • Excise and customs duties
  • Regional tax and retribution

Read an August 2022 report [PDF 1.1 MB] prepared by the KPMG member firm in Indonesia

 

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