Comprehensive Business Licensing Solution

The Governor of DKI Jakarta has issued Decree Number 310 of 2026 concerning the 20% Reduction of Regional Goods and Services Tax (PBJT) for Food and Beverage and Hotel Services. This automatic incentive is designed to stimulate consumer demand and support businesses during the Ramadan and Eid al-Fitr festive season. 10 General Provisions & Definitions: 1. Regional Goods and Services Tax (PBJT): The local tax levied on specific goods and services, including food, beverages, and hospitality. 2. Tax Reduction: The 20% discount applied to the principal local tax amount for the March 2026 tax period. 3. Automatic Provision: The tax relief is calculated ex-officio without requiring individual taxpayers to submit a request. 4. Food and Beverage Services: Services provided by restaurants, cafes, and catering businesses subject to regional tax. 5. Hotel Services: Accommodation and lodging services provided by hotels, motels, and guest houses. 6. Tax Period: The specific month (March 2026) for which the tax transactions are reported and discounted. 7. Regional Tax and Retribution Agency (Bapenda): The Jakarta regional authority responsible for collecting local taxes. 8. Regional Tax Return (SPTPD): The mandatory monthly report submitted by taxable businesses to report local revenues. 9. Due Date: The regular filing and payment deadlines, unaffected by this incentive. 10. Online Tax Portal: The electronic system (pajakonline.jakarta.go.id) used for reporting and monitoring regional taxes.

The Minister of Finance has issued Regulation Number 28 of 2026 concerning Procedures for the Preliminary Refund of Tax Overpayments. This regulation streamlines the refund process based on electronic data and risk-based audits to provide legal certainty. 10 General Provisions & Definitions: 1. Preliminary Refund: The accelerated refund process for taxpayers with overpaid taxes before a comprehensive tax audit. 2. Overpaid Tax: The positive difference when tax payments or credits exceed the actual tax liability. 3. Electronic Filing: The mandatory use of digital portals to submit tax overpayment claims and supporting documents. 4. Risk Management: The system used by DJP to categorize taxpayers based on compliance history and risk profiles. 5. Compliant Taxpayer (WP Kriteria Tertentu): Taxpayers meeting strict compliance criteria eligible for fast-track refunds. 6. Assessment Period: The designated timeframe for DJP to verify and approve the preliminary refund request. 7. Decree of Preliminary Refund (SPPKP): The official tax document confirming the approval and amount of the refund. 8. Tax Credit: Legally recognized withholdings or pre-payments that offset the taxpayer's final tax liability. 9. Tax Audit: The comprehensive subsequent review DJP can perform to verify the absolute accuracy of the refund. 10. Legal Certainty: Clear and predictable regulatory procedures protecting both taxpayer rights and state revenues.

The Minister of Law has enacted Regulation Number 5 of 2026 concerning Trademark Registration. This reform introduces fully digitalized trademark applications, accelerates substantive examinations, and provides flexible compliance options for Micro and Small Enterprises (UMK). 10 General Provisions & Definitions: 1. Trademark Registration: The legal process to register and protect a brand name, logo, or mark in Indonesia. 2. Fast-Track Certificate: The new procedure reducing the official certificate extract print time to just 1 business day. 3. Substantive Examination: The review process by examiners, now capped at 30 days if no public opposition is received. 4. Micro and Small Enterprise (UMK): Small-scale business entities eligible for special administrative facilitation and lower fees. 5. UMK Verification Document: The official proof of UMK status, including NIB from OSS or Perseroan Perorangan certificate. 6. Directorate General of Intellectual Property (DJKI): The government body administering trademarks, patents, and copyrights. 7. Electronic Application: The mandatory online portal for all trademark filings and record-keeping. 8. Force Majeure: Legal protections and deadline extensions in the event of natural disasters, war, or riots. 9. Well-Known Mark: Brands recognized by the public, evaluated using multi-factor criteria including sales volume and reputation. 10. Trademark Protection Period: The 10-year legal protection span, extendable within 4 business days upon complete filing.