The Omnibus Bill on Cipta Kerja, which was promulgated by the House of Representatives on October 5, 2020, contains dozens of clusters, including the taxation cluster. The taxation cluster contains changes to four Laws in the field of taxation and is included in Part Seven of Chapter VI related to ease of doing business. To implement the provisions in the soon-to-be-enacted Law, the Ministry of Finance is responsible for 14 implementing regulations.
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