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) as amended. This ruling is legally binding.

Introduction

1. This ruling amends section 35 of the Regulation.

Ruling

2. Insert the following subsections after section 35(p) of the Regulation:

(q) the supply of domestic or international money transfer services;

(r) the supply of payment, money transfer and other similar services performed from a mobile device via mobile telecommunication networks.

Date of Effect

3. This ruling shall have effect from its date of issue.