VAT exemption for mining and drilling activities clarified
On 12 December 2022, Indonesia's government issued an implementing regulation (No. 49 Year 2022) to the VAT section of the 2021 Tax Harmonisation Law (UU HPP) that provides clarifying details and guidance on the VAT exemption for the mining and drilling industry. ... Iron ore, tin ore, gold ore, copper ore, nickel ore, silver ore, and bauxite ...
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