Recently the Director General of Taxation from the Ministry of Finance has issued Circular Letter No.SE-02/PJ/2020 (“SE02”) regarding The Crediting of Input VAT in a Different Period. The purpose of this circular letter is to give confirmation on how to credit Input VAT in a different period.

Dentons HPRP’s lawyers, Al Hakim Hanafiah (Partner) and Donny Rahman Geasill (Tax Specialist) have taken a look at the new regulation and highlighting the important points.

The article can be downloaded here.

For further information related to the services provided, please contact the Partner listed under key contact.