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 repeals section 109(e) of the Regulation. 

Ruling

2. Repeal section 109(e) of the Regulation. 

Date of Effect

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