Indonesia's Directorate General of Taxation announced on 15 May 2020 that supplies of digital goods and services from abroad to domestic consumers will be subject to VAT at the rate of 10% with effect from 1 July 2020. The rules on the collection of VAT are provided by Regulation No. 48 /PMK.03/2020, which regulates new measures for the taxation of electronic transactions (referred to as "PMSE") that were introduced by Government Regulation (in Lieu of Law) No. 1 of 2020, issued in March. W…