The Government has issued PMK Number 70/PMK.03/2022 (“PMK 70”) about Criteria and/or Details of Foods and Beverages, Art and Entertainment Services, Hospitality Services, Parking Lot Provision Service, and Catering Services, Which Are Not Imposed by Value Added Tax. The issuance of PMK 70 is furthermore intended to harmonize tax objects that can be classified as central tax objects and regional tax objects, namely food and beverages, arts and entertainment services, hotel services, parking space provision services, and catering services. This PMK 70 comes into effect on April 1, 2022.
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SS – 2022 – Tax Alert 05.2022 – PMK 70.2022
PMK 70 Tahun 2022