REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 50 OF 2025 CONCERNING VALUE ADDED TAX AND INCOME TAX ON CRYPTO ASSET TRADING TRANSACTIONS (PMK 50/2025)
SUMMARY:
- PMK 50/2025 was enacted to ensure legal certainty, administrative simplicity, and ease of compliance in the collection, remittance, and reporting of taxes on crypto asset trading transactions. Accordingly, adjustments are made to the provisions governing value added tax (VAT) and income tax (IT) related to crypto asset trading activities.
- PMK 50/2025 regulates the following matters:
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- Regulatory objects, which include sellers, buyers, crypto trading platform operators (exchanges), and crypto miners.
- Regulatory subjects, namely sellers, buyers, trading platform operators (exchanges), and crypto miners.
- VAT treatment in relation to the transfer of crypto assets, including transactions exempt from VAT, transactions subject to VAT, collection and reporting procedures, as well as the applicable VAT rates and calculation methods.
- Income tax treatment for income derived from crypto assets, addressing liable parties, tax withholding and applicable rates, crypto asset conversions, and income taxation applicable to crypto miners.
- Specific provisions regarding the imposition of income tax on income earned or received by crypto asset miners.
OTHER PROVISIONS:
- PMK 50/2025 was enacted on July 25, 2025.
- PMK 50/2025 becomes effective upon its promulgation.
- PMK 50/2025 was promulgated on July 28, 2025.
Author: Eva Rutnauli Sinaga
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