The Indonesian Minister of Finance recently launched regulation No. 56/PMK.010/2021 (“MoFR 56/2021”) concerning the use of tax book value for assets transfer in business merger, consolidation, spinoff, and acquisition, with enactment on 4 June 2021.
On July 1, 2021, the Ministry of Finances (“MoF”) issued Regulation No.82/PMK.03/2021 (PMK82/2021) about the extension of tax incentive related to the Covid-19 outbreak. This regulation revises several articles of the previous MoF Regulation No.9/PMK.03/2021.
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