In Minister of Finance Regulation (PMK) Number 120 of 2023 concerning Value Added Tax on the Delivery of Landed Houses and Flats Borne by the Government for the 2023 Fiscal Year.
Referring to Article 2 Paragraph 1, the DTP VAT incentive given for the purchase of both landed houses and flats that meet the requirements, will be borne by the government for the 2023 fiscal year. The landed house or flat unit must also meet the requirements, namely a maximum selling price of Rp. 5 billion and is a new landed house or new flat unit which was handed over in ready-to-occupy condition.
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