Indonesia
· The VAT law allows the government to change the VAT rate within the range of 5% to 15%. With a few exceptions, VAT is applicable on deliveries (sales) of goods and services within Indonesia at a rate of 10% up to 31 March 2022 and 11% starting 1 April 2022 onwards. VAT on export of goods is zerorated, while the import of goods is subject to ...