Tax Alert 01.2022 – Business Sectors as Destination of Investing Net Assets Regarding Voluntary Disclosure Program

As one of the requirements for investing net assets in the Voluntary Disclosure Program, the DGT has stipulated that investment of net assets only applies to certain sectors. As a follow-up to this provision, the DGT has now issued a Minister of Finance Decree No. KMK – 52/PMK.010/2022 (“KMK 52”) which regulates the business activities of the natural resource processing sector and the renewable energy sector as the destination of net asset investment, includes certain supporting sectors of those two business activity sectors. In the Appendix of KMK 52, there are 332 names of business activities allowed as destinations of net asset investment.

For more information about the technical guidelines, please refer to KMK – 52/PMK.010/2022 as attached.

Attachments :
SS – 2022 – KMK 52.KMK.010.2022
SS – 2022 – Lampiran KMK 52.KMK.010.2022