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Home / Tolley's EU and Global VAT /23 Indonesia /Domestic VAT (Indonesia) / Exempt supplies and supplies subject to the non-collection of VAT (Indonesia)
Commentary

Exempt supplies and supplies subject to the non-collection of VAT (Indonesia)

23 Indonesia

Certain supplies in Indonesia are subject to exemption ('PPN dibebaskan') or the non-collection of VAT ('PPN tidak dipungut') under VAT facilities provided for in Government Regulations. See Appendix 23B and Appendix 23C for details.

Supplies of goods and services that

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