Tax Alert, 24 November 2022

This issue is focused on the Sixth Amendment to the GST Act (Law Number 20/2022).

The major change introduced via the Amendment is the change in GST rates that is to come into effect from 1 January 2023. 

 This issue of Tax Alert details the following with respect to the rate change:

  1. Application of the correct rate based on time of supply rules
  2. Compliance & administrative considerations