ANNOUNCED AS TEMPORARYNo
Tax or social insurance relief
On 28 December 2015, the Indonesian government published regulation 106/2015 introducing a VAT exemption for the producers of anode slime.
The exemption was argued on the basis that anode slime is a strategic good and the VAT relief will "promote national development" (preamble (a) of the regulation).
The regulation came into force 30 days after its announcement, i.e. on 27 January 2016.
On 8 April 2016, the Ministry of Finance published regulation 53/PMK.03/2016 elaborating the process on receiving the VAT exemption.
The list of affected trading partners is based on the 6-digit HS code 711299.
A state measure in the GTA database is assessed solely in terms of the extent to which its implementation affects the extent of discrimination against foreign commercial interests. On this metric, the state aid proposed here is discriminatory.
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