Indonesia's Ministry of Finance has issued Regulation No. 149/PMK.03/2021, which extends the scope of business sectors eligible for certain support measures previously introduced in response to COVID-19 and subsequently amended/extended by Regulation No. 9/PMK.03/2021 and Regulation No. 82/PMK.03/2021. This includes:

• The import tax exemption, which has been increased to 397 specific sectors (up from 132);
• The 50% reduction in monthly corporate tax payments, which has been increased to 481 specific sectors (up from 216); and
• The acceleration of VAT refunds and the increase in the maximum VAT refund limit to IDR 5 billion, which has been increased to 229 specific sectors (up from 132).

Regulation No. 149/PMK.03/2 was promulgated on 26 October 2021 and entered into force on that date.