Regulation Update
Revoked, Regulations on Tax Facilities for Pandemic Do Not Apply

Friday, 08 December 2023

Revoked, Regulations on Tax Facilities for Pandemic Do Not Apply

The government has officially revoked the regulations related to the provision of tax facilities during the Corona Virus Disease 2019 (COVID-19) pandemic.

Some of these regulations include the Minister of Finance Regulation (PMK) Number 34/PMK.04 /2020, which was last revised with PMK Number 164 / PMK.04 / 2022.

The regulation, which regulates the provision of tax facilities for importing goods to handle the pandemic, has now been revoked through PMK Number 126 of 2023.

Changes in COVID-19 pandemic Status

In addition, the government also revoked the provisions related to the provision of tax facilities in the context of importing vaccine procurement previously stipulated in PMK Number 188/PMK.04/2020 through the issuance of PMK Number 127 of 2023.

Both PMK Number 126 of 2023 and PMK Number 127 of 2023 are effective when promulgated on November 29, 2023.

The revocation of these regulations was carried out following the change in the status of the COVID-19 pandemic to only an endemic disease in Indonesia. This status change refers to the Presidential Decree (Keppres) of the Republic of Indonesia Number 17 of 2023.


Even though it has been revoked, the provision of tax facilities related to the import of goods for handling the COVID-19 pandemic and the procurement of the COVID-19 vaccine remains valid, as long as one of the following two conditions is met:

First, the notification of imported goods document has received the number and date of the notification document for the arrival of the means of transport or inward manifest of Covid-19 pandemic status, before the date of revocation of the Covid-19 pandemic status.

Second, import customs approval documents (Surat Persetujuan Pengeluaran Barang/SPPB) from bonded logistics centers, bonded zones, bonded warehouses, special economic zones, and companies receiving Import Facility for Export Purposes (KITE) have received a registration date at the customs office before the pandemic status is lifted.

In the two regulations aforementioned, the government also ensures that the implementation of monitoring and evaluation as well as the imposition of administrative sanctions related to the provision of facilities remain in effect. As long as it is decided before the Covid-19 pandemic status is lifted. (ASP)


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