This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all references to the Act are to the Goods and Services Tax Act (Law Number 10/2011) as amended, and all references to the Regulation are to the Goods and Services Tax Regulation (Regulation Number 2011/R-43). This ruling is legally binding.

Introduction

1. This ruling amends Section 54 of the Regulation.

Ruling

2. Amend Section 54(f) of the Regulation as follows:

(f) Where subsection (d) applies, subsection (a) shall apply for a period not exceeding 168 (one hundred and sixty-eight) hours.

Date of Effect

3. This ruling shall have effect from the date of its publication in the Government Gazette.