10 April 2020

KM No.02/April/2020

COVID-19 regulation update summary

The Summary of the COVID-19 regulation update summary
The following is a list of the COVID-19 regulation update summary.
All regulations are available in Indonesian.

COVID-19 regulation update

Page 1
 1. Regulation : Perpres 54/2020

Date : 3 April 2020

Title : Perubahan postur dan rincian anggaran pendapatan dan belanja negara tahun
(Indonesian) anggaran 2020.

Title (English) : Changes in posture and details of the state revenues and expenditures budget of
2020 fiscal year.

Summary

In order to implement the policies and procedures needed in order to deal with the 2019 Corona Virus
Disease pandemic (COVID-19) and/or face threats that endanger the national economy and/or financial
system stability, the Government makes changes to the Posture and Details of the State Revenues and
Expenditures Budget for 2020 Fiscal Year. The changes including these matters below:
a. State Revenue Budget;
b. State Budget;
c. Budget surplus/deficit; and
d. Budget Financing

2. Regulation : Perpres 52/2020

Date : 31 March 2020

: Pembangunan fasilitas observasi dan penampungan dalam penanggulangan Corona

Title
Virus Disease 2019 (Covid-19) atau penyakit infeksi emerging di Pulau Galang, Kota
(Indonesian)
Batam, Provinsi Kepulauan Riau.

Title (English) : Development of observation and shelter facilities in controlling Corona Virus
Disease 2019 (Covid-19) or emerging infectious disease on Galang Island, Batam
City, Riau Islands Province.

Summary

In order to prevent the spread of the Covid-19 outbreak, the President assigned several Ministries, such as
the Ministry of PUPR, BUMN, Health, ESDM, Defense, etc., to carry out development of observation and
holding facilities, along with facilities and infrastructure and public utilities on Galang Island, Batam City,
Riau Islands Province. Funding for the construction of this facility comes from the State Budget and other
legitimate sources in accordance with statutory provisions.

COVID-19 regulation update

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 3. Regulation : 28/PMK.03/2020

Date : 6 April 2020

Title : Pemberian fasilitas pajak terhadap barang dan jasa yang diperlukan dalam rangka
(Indonesian) penanganan pandemi Corona Virus Disease 2019.

Title (English) : Providing tax facilities for goods and services needed in context of handling the
Corona Virus Disease 2019 Pandemic.

Summary

In order to handle the 2019 Corona Virus Disease pandemic (COVID-19), the Government through the
Ministry of Finance issued Minister of Finance Regulation Number 28/PMK.03/2020 with the aim to provide
tax facilities to support the availability of medicines, medical devices, and other supporting equipment
needed during the handling period of Covid-19.
The types of goods that receive VAT and Income Tax incentive facilities as referred to in this regulation are:
a. medicines,
b. vaccine,
c. laboratory equipment,
d. detection equipment,
e. personal protective equipment,
f. equipment for nurses and patients, and/or
g. other supporting equipment declared needed to handle the Covid-19 pandemic
While services that can receive VAT incentives include:
a. construction service,
b. consulting, engineering and management services,
c. rental services, and/or
d. other supporting services declared needed to handle the Covid-19 pandemic
In addition, through this regulation the government also provides Income Tax Article 22 incentive in the
April 2020 Tax Period to the September 2020 Tax Period to parties who import and/or purchase goods
needed to handle the Covid-19 pandemic.

4. Regulation : SE-21/PJ/2020

Date : 2 April 2020

Title : Perpanjangan masa pencegahan penyebaran Corona Virus Disease 2019 (Covid-19)
(Indonesian) di lingkungan Direktorat Jenderal Pajak.

Title (English) : Extension of the prevention period for the spread of Corona Virus Disease 2019
(Covid-19) in Directorate General of Taxation.

Summary

In order to overcome the spread of the Covid-19 outbreak in the DGT, the Directorate General of Tax as
determined previously through the Director General of Tax Circular Number SE-13/PJ/2020 concerning
COVID-19 regulation update
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 Follow-up Guidelines related to Prevention of Corona Virus Disease 2019 (COVID-19) in the Directorate
General of Tax issued a Circular Letter again with the intention of extending the period for preventing the
spread of Covid-19 within the DGT. The aims and objectives of the Circular Letter include:
1. Prevent, reduce the spread, and protect the employees of the Directorate General of Tax of COVID-
19 risk.
2. Provide Work from Home (WFH) guidelines for employees of the Directorate General of Tax in
relation to preventing the spread of COVID-19 within the Directorate General of Tax.
3. Ensuring the implementation of the duties and functions and services of the Directorate General
of Tax to continue to run effectively and efficiently.

5. Regulation : SE-20/PJ/2020

Date : 31 March 2020

: Pedoman interaksi dan korespondensi dalam melaksanakan tata kelola proyek

Title
pembaruan sistem inti administrasi perpajakan selama masa pencegahan
(Indonesian)
penyebaran Corona Virus Disease (Covid-19).

Title (English) : Interaction and correspondence guideline in implementing project governance in

updating the core system of tax administration during the prevention period of the
Corona Virus Disease (Covid-19) spread.

Summary

To further provide legal certainty, DGT through Circular Number SE-20/PJ/2020 issued a special regulation
that regulates the procedure of interaction and correspondence of DGT employees either with fellow
employees or with DGT external parties in carrying out project governance Update of the Core Tax
Administration System during the prevention period of the COVID-19 spread.

6. Regulation : SE-19/PJ/2020

Date : 31 March 2020

Title : Petunjuk pelaksanaan Peraturan Menteri Keuangan Nomor 23/PMK.03/2020

(Indonesian) tentang insentif pajak untuk wajib pajak terdampak wabah Virus Corona.

Title (English) : Implementation guidelines for Minister of Finance Regulation Number 23/PMK.03/
2020 concerning tax incentives for taxpayers affected by Corona Virus outbreak.

Summary

In connection with the issuance of the Minister of Finance Regulation Number 23/PMK.03/2020 concerning
Tax Incentives for Taxpayers Affected by Corona Virus Outbreak, the DGT issued a Circular as a guideline for
the implementation of incentives intended to obtain common understanding. The scope in this Circular
includes:
1. understanding of the taxation terms associated with this Circular,
COVID-19 regulation update
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 2. the procedure for granting Income Tax Article 21 incentives borne by the Government (DTP)
3. procedures for exemption from import tax article 22,
4. the procedure for reducing the amount of installment of Article 25 PPh,
5. procedures for submitting report on the realization of the use of Income Tax Article 21 DTP
incentives, report on the realization of exemption from importing Article 22 Income Tax, and/or report
on the realization of reducing the amount of installment of Article 25 Income Tax,
6. provisions for re-submitting notification on the use of Income Tax Article 21 DTP, request for SKB
Collection of Article 22 Import Tax, and/or notification utilizing incentives to reduce the amount of PPh
Article 25 installment,
7. the procedure for the preliminary refund of overpaid VAT,
8. provisions on Business Field Classification (KLU) that receive Article 21 DTP PPh incentives,
exemption from Article 22 PPh Import, and a reduction in the amount of Article 25 PPh installment, a
preliminary refund of overpayment of VAT payment, and a return of preliminary overpayment of VAT
payments,
9. provisions relating to the Export Ease of Import Purpose (KITE) companies that receive Article 21
DTP PPh incentives, exemption of Article 22 PPh Import, a reduction in the amount of Article 25 PPh
installment, and a preliminary refund of overpayment of VAT payment.

7. Regulation : SE-18/PJ/2020

Date : 23 March 2020

: Panduan pelaksanaan tugas terkait upaya peningkatan kewaspadaan atas

Title
pencegahan penyebaran Corona Virus Disease (Covid-19) di lingkungan Direktorat
(Indonesian)
Jenderal Pajak.

Title (English) : Guidelines in performing duties related to initiatives in increasing precautions to

prevent the spread of Corona Virus Disease (Covid-19) in Directorate General of
Taxation.

Summary

In order to overcome the spread of the Covid-19 outbreak within the DGT, through this SE-18/PJ/2020, DGT
made adjustments and added provisions to the Director General of Tax Circular No. SE-13/PJ/2020 and SE-
16/PJ/2020 which contains guidelines for all employees, officials, direct superiors, and unit/work unit
leaders in carrying out their duties and functions related to initiatives to increase awareness of prevention,
handling and controlling the spread of COVID-19 within the Directorate General of Taxation.

COVID-19 regulation update

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 8. Regulation : SE-15/PJ/2020

Date : 19 March 2020

Title : Pedoman dukungan teknologi informasi dan komunikasi (TIK) dalam pelaksanaan
(Indonesian) work from home (WFH).

Title (English) : Guidelines for information and communication technology support (ICT) in
implementing work from home (WFH).

Summary

In order to overcome the spread of Covid-19 outbreak within the DGT, through this SE-15/PJ/2020, the
Director General of Taxes regulates the guidelines used in the provision of facilities and provisions for access
to Information and Communication Technology (ICT) during the period of preventing the spread of COVID-
19. The Circular Letter is intended as a guideline in the provision of Information and Communication
Technology (ICT) facilities to support the implementation of WFH during the period of preventing the spread
of COVID-19.

9. Regulation : SE-07/BC/2020

Date : 30 March 2020

: Pedoman penelitian importasi barang yang menggunakan skema tarif bea masuk
Title
berdasarkan perjanjian atau kesepakatan internasional (tarif preferensi) sebagai
(Indonesian)
dampak pandemi Virus Corona (Covid-19).

Title (English) : Research guidelines for importing goods using a customs tariff scheme based on
agreements or international agreements (preference rates) as an impact from the
Corona Virus pandemic (Covid-19).

Summary

Along with the widespread impact of the corona virus (COVID-19) to almost all countries in the world,
especially Indonesia's partner countries in free trade agreements, the Directorate General of Customs and
Excise has an active role in handling the effects of the corona virus pandemic (COVID-19). One of the
initiatives is the enactment of the Director General Circular Letter Number: SE-02/ C/ 2020 dated 18
February 2020 in order to overcome the constraints on the utilization of the ASEAN-CHINA FTA Preference
Rates (SKA Form E) for the importation of goods from China, which is prompted by flight closures from China
and administrative obstacles in the process of sending SKA Form E.
The Circular Letter SE-07/BC/2020 has the aim and objective as a research guideline for the importation of
goods using customs tariffs based on international agreements or agreements (Preference Rates) as a result
of the corona virus pandemic (Covid-19).

COVID-19 regulation update

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 10. Regulation : SE-05/BC/2020

Date : 27 March 2020

Title : Pengawasan dan pelayanan di bidang cukai dalam masa tanggap darurat akibat
(Indonesian) wabah Corona Virus Disease 2019 (Covid-19).

Title (English) : Supervision and service in excise in the emergency response period due to Corona
Virus Disease 2019 (Covid-19) outbreak.

Summary

This Circular has the aims and objectives to provide notification, guidance, and / or instructions for
surveillance and service measures in the excise field during the emergency response period due to the
pandemic outbreak of COVID-19. The discussion in this Circular Letter includes, among others, references
and guidelines for supervision and services in the field of excise duty during the emergency response period
due to the outbreak of the COVID-19 pandemic determined by the National Agency for Disaster
Management.

11. Regulation : SE-03/PP/2020

Date : 2 April 2020

: Pedoman penyesuaian pelaksanaan persidangan dan layanan administrasi selama

Title
masa pencegahan penyebaran Corona Virus Disease 2019 (Covid-19) di lingkungan
(Indonesian)
pengadilan pajak.

Title (English) : Guideline in adjusting the implementation of trial and administrative services during
the prevention period for the spread of Corona Virus Disease 2019 (Covid-19) within
the tax court.

Summary

In connection with the stipulation of public health emergency for the Corona Virus Disease 2019 (Covid-19)
outbreak, the Tax Court established guideline for adjusting the conduct of trials and administrative services
in the context of preventing Covid-19 within the Tax Court. In addition, Circular Number SE-03/PP/2020, also
aims to:
1. Preventing the spread and protecting the Judges, Registrars, and employees within the
Tax Court and users of administrative services in the Tax Court from Covid-19 contagious
outbreak
2. Provide guideline for adjusting the implementation of the trial such as the provisions on
the period of appeal and lawsuit, as well as adjusting administrative services such as
appeal services, submitting a request for review, also information services in the Tax Court
and ensuring the implementation of the duties and functions of the Tax Court is in line
with the policy in preventing the spread of Covid-19.

COVID-19 regulation update

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 12. Regulation : PENG-02/PJ.09/2020

Date : 3 April 2020

Title : Pengumuman perpanjangan waktu pelayanan perpajakan tanpa tatap muka.

(Indonesian)

Title (English) : Announcement of the extension in taxation service time without face to face.

Summary

In order to support the government in the implementation of COVID-19, DGT through PENG-02/PJ.09/2020
discussed several matters related to official services in TPT (Tempat Pelayanan Terpadu/Integrated Service
Place), LDK (Layanan Luar Kantor/Outside Office Service), PTSP (Pelayanan Terpadu Satu Pintu/One Stop
Integrated Service), VAT refund counter at the airport, and payment elsewhere. One of which that is
approved through this regulation among others, is tax administration without face to face which is extended
until 21 April 2020.

COVID-19 regulation update

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Email: IDMarcomm@deloitte.com

COVID-19 regulation update

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