Year:2009 (January)
Policy status:In Force
Date Effective:2009 (January)
Policy Type:Economic Instruments, Economic Instruments>Fiscal/financial incentives, Economic Instruments>Fiscal/financial incentives>Tax relief
Renewable Energy Policy Targets:Multiple RE Sources, Multiple RE Sources, All
Policy Sector:Multi-sectoral Policy
Size of Plant Targeted:Small and Large
Agency:Finance Minister of the Republic of Indonesia
Legal References:Regulation of the Finance Minister Number 96/PMK.03/2009 on Types of Assets categorized as non-building tangible Assets for Depreciation Purposes
Renewable Energy Description:

The regulation of 2009 differentiates benefit periods of accelerated depreciation between 2 and 10 years, based on four groups of 'Non-Building Tangible Assets for Tax Depreciation Purposes'.

The sub-groups potentially relevant for renewable energies include Machine Industry (water pumps), Wood Industry/Forestry (bio energy-related investments), 'Agriculture, Plantation, Animal Husbandry, Fishery' (biofuels) and 'Transportation and Warehousing' (transport of renewable technology equipments).

These Groups are referred to in the 2015 regulation of 'Accellerated Depreciation in certain business fields and/or certain regions' (see related policies).

Related policies:Accellerated Depreciation in certain business fields and/or certain regions of Indonesia
Related Documents:

In order to view a full versions of the Non-Building Tangible Assets for Tax Depreciation Purposes of Indonesia please go here.

Last modified: Mon, 21 Aug 2017 15:35:20 CEST