Indonesia's Ministry of Finance issues regulation to implement BEPS 2.0 Pillar Two
|Tax Alerts, Information Reporting, Natio ...|Indonesia
On 31 December 2024, Indonesia issued an Implementing Regulation on Global Minimum Tax under BEPS 2.0 Pillar Two, which includes the Income Inclusion Rule (IIR), Domestic Top-up Tax (DMTT) and Undertaxed Payment Rule (UTPR).
The regulation is effective for fiscal years beginning on or after 1 January 2025 and addresses obligations to submit a Top-up Tax Return for GloBE, DMTT and/or UTPR, a GloBE I…
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