Indonesia’s newly enacted Employment Creation Law Number 11/2020 (the so-called ‘Omnibus Law’), exempts foreign individuals from tax on their offshore income for up to four years after they become a tax resident of the country, provided that they hold certain skills and fulfil eligibility criteria. Indonesian nationals who live abroad for more than 183 days in a 12-month period will be classed as non-resident taxpayers and taxed only on the income that they earn in Indonesia, under certain eligibility conditions. Implementing regulations are to be issued within the next three months.
News Source：【Deloitte 2020/12/11】
