The Indonesia Ministry of Finance (MoF) issued MoF Regulation Number 131 in the Year 2024 (MoF
131) on December 31, 2024, and will be effective from January 1, 2025. MoF 131 further
regulates The Treatment of Value-Added Tax (VAT) on the Import of Taxable Goods, Supply of
Taxable Goods, Supply of Taxable Services, Utilization of Intangible Taxable Goods from Outside
the Customs Area into the Customs Area, and Utilization of Taxable Services from Outside the
Customs Area into the Customs Area.
MoF 131 regulates the policy on determining the VAT Rate in accordance with the mandate of the
Tax Regulation Harmonization Law (UU Harmonisasi Peraturan Perpajakan), which stipulates
that the VAT Rate starting in January 2025 is 12%.
Link :
KJH Tax Flash Vol 1 – Tax Rate VAT 2025 – 0201 2025_ MoF 131 Y2024
