{"id":3202,"date":"2019-08-01T06:34:31","date_gmt":"2019-08-01T06:34:31","guid":{"rendered":"https:\/\/reandabernardi.com\/?p=3202"},"modified":"2024-09-18T11:23:06","modified_gmt":"2024-09-18T11:23:06","slug":"new-value-added-tax-treatment-on-agricultural-products","status":"publish","type":"post","link":"https:\/\/reandabernardi.com\/id\/2019\/08\/01\/new-value-added-tax-treatment-on-agricultural-products\/","title":{"rendered":"New Value Added Tax treatment on Agricultural Products"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3202\" class=\"elementor elementor-3202\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9863f70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9863f70\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-35fd0244\" data-id=\"35fd0244\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ce30ba de_scroll_animation_no elementor-widget elementor-widget-elementskit-heading\" data-id=\"4ce30ba\" data-element_type=\"widget\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">\n\t\t\t\t\tNew Value Added Tax treatment on Agricultural Products\n\t\t\t\t\t<\/h2><div class=\"ekit_heading_separetor_wraper ekit_heading_elementskit-border-divider elementskit-style-long\"><div class=\"elementskit-border-divider elementskit-style-long\"><\/div><\/div><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdc8dbc de_scroll_animation_no elementor-widget elementor-widget-post-date\" data-id=\"fdc8dbc\" data-element_type=\"widget\" data-widget_type=\"post-date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"press-elements-date\">Agustus 1, 2019<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96aea9b de_scroll_animation_no elementor-widget elementor-widget-image\" data-id=\"96aea9b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/11\/ARTIKEL-7.jpg\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/11\/ARTIKEL-7.jpg 1000w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/11\/ARTIKEL-7-300x200.jpg 300w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/11\/ARTIKEL-7-768x512.jpg 768w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/11\/ARTIKEL-7-18x12.jpg 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a344539 de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"2a344539\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!-- wp:paragraph -->\n<p>The new VAT imposed on agriculture products started off with the judicial review request from the Indonesian Chamber of Commerce and Industry to the Supreme Court to revoke several articles in two Government Regulations (GRs) regarding VAT, of which initially was aimed to change the impending VAT rulings that disallow VAT input related to agricultural products, which were considered strategic goods, for being credited. This tax treatment was claimed to weaken the competitive advantage of agricultural businesses given that this non-creditable VAT input will have to be added to the costs of goods sold, and thus they have lost their cost competitiveness.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>As a response to this judicial review request, the Supreme Court issued a decision No. 70\/P\/HUM\/2013 (PUT-70), effective on 22 July 2014, which revoked article 1(1)(c), 1(2)(a), 2(1)(f), and 2(2)(c) of GR No. 31\/2007 (GR-31) concerning VAT exemption facility for agricultural products (including plantation and forestry products) as strategic goods.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The Directorate General of Taxation (DGT) responded to this Supreme Court Decision by issuing the Circular Letter No. SE-24\/PJ\/2014 (SE-24) on 25 July 2014 to implement PUT-70 and to inform all tax officers under the DGT as well as taxpayers about PUT-70 and its tax implications, especially those in the field of agriculture, plantation, and forestry.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>SE-24 specifies the tax implications of PUT-70 as follows:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:list -->\n<ul><!-- wp:list-item -->\n<li>Agricultural products, which are listed in GR-31 and also specifically mentioned in the Elucidation of Article 4A(2)(b) of the VAT Law as non-VAT-able are still treated as non-VAT-able (i.e. fresh fruits and vegetables).<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Other agricultural products, which are only mentioned in the Elucidation if Article 4A(2)(b) of the VAT Law but not specified in the GR-31, are non-VAT-able (i.e. rice, grain, corn, sago, and soybeans).<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Plantation products, ornamental plants, herbal plants, food crops, and forestry products which are listed in GR-31 are now VAT-able (previously VAT-exempted) (i.e. oil palm, rubber, cocoa, coffee beans, tobacco, wood, rattan, etc). Thus, the sale and import of these products are subject to 10% VAT, while the export is also subject to VAT with a rate of 0%.<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>An entrepreneur with a turnover of more than Rp4.8 billion per annum must register as a VAT entrepreneur and issue a tax invoice to collect VAT on the sale of these products.<\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:paragraph -->\n<p>SE-24, since its issuance, has caused major debates among industry players, as it has affected agriculture businesses in every value chain, with different level of tax implications:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:list -->\n<ul><!-- wp:list-item -->\n<li>At a farmer level: farmers may not be much affected by this regulation as shielded by the turnover threshold of Rp4.8 billion per annum. Most farmers in Indonesia generate revenues below this threshold.<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>At a trader level: this level bears the most of this new regulation. This level comprises of traders who buy agricultural products from farmers. They generate high revenues, more than the 4.8 billion thresholds per annum.<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>At a processor\/manufacturer level: the implication for this level is not significant as processors usually have lots of VAT input which can be refunded if they do export sales.<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>At an end customer level: the implication, in general, is also insignificant. Those products deriving from agricultural products such as banana crackers and green tea drinks have been subject to VAT for long. However, a price increase is likely for those readily consumed agricultural products delivered by a VAT entrepreneur, such as sweet potatoes, peanuts, coconuts sold at supermarkets.<\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-89b12c5\" data-id=\"89b12c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1016d13 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"1016d13\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading 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Regulation No. 49 of 2025<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t30 Apr 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2026\/04\/21\/kap-drs-bernardi-rekan-bagian-dari-reanda-international-memperkuat-kemitraan-dengan-rekanan-bni-sejak-2018\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">KAP Drs. Bernardi &amp; Rekan, bagian dari Reanda International, Memperkuat Kemitraan dengan Rekanan BNI Sejak 2018<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t21 Apr 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2026\/04\/21\/kap-drs-bernardi-rekan-dengan-afiliasi-reanda-internasional-meraih-klasifikasi-grade-a-rekanan-bank-mandiri\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">KAP  Drs. Bernardi &amp; Rekan, dengan Afiliasi Reanda Internasional, Meraih Klasifikasi Grade A Rekanan Bank Mandiri<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t21 Apr 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2026\/04\/02\/article-5b-of-mofr-no-8-2026-expanded-data-access-and-its-implications-for-tax-consultants\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Article 5B of MoFR No. 8\/2026: Expanded Data Access and Its Implications for Tax Consultants<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t02 Apr 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2026\/03\/30\/late-tax-filing-no-administrative-penalties-until-april-30-2026\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Elementor #6477<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t30 Mar 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2026\/02\/10\/reanda-international-signs-memorandum-of-understanding-with-china-construction-steel-structure-to-promote-international-business-cooperation\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda International Signs Memorandum of Understanding with China Construction Steel Structure to Promote International Business Cooperation<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t10 Feb 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2026\/02\/10\/reanda-international-partnered-with-gpipc-green-partnership-of-industrial-parks-in-china-and-chongqing-international-investment-consultation-group-cicc-to-bring-chinas-green-park-solutions-to-belt-and\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda International partnered with GPIPC (Green Partnership of Industrial Parks in China) and Chongqing International Investment Consultation Group (CICC) to bring China\u2019s Green Park Solutions to &quot;Belt and Road&quot; countries<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t10 Feb 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/12\/30\/elementor-6395\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Government Issues KBLI 2025: Key Implications for Businesses and Taxpayers<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t30 Des 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/12\/08\/reanda-bernardi-and-bca-successfully-hold-tax-seminar-the-dual-edge-of-tax-managing-risks-and-capturing-savings\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda Bernardi and BCA Successfully Hold Tax Seminar \u201cThe Dual Edge of Tax: Managing Risks and Capturing Savings\u201d<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t08 Des 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/11\/03\/elementor-6362\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Indonesia&#039;s Strategic Role in Shaping the Accounting Profession in ASEAN<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 Nov 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>New Value Added Tax treatment on Agricultural Products November 15, 2022 The new VAT imposed on agriculture products started off with the judicial review request from the Indonesian Chamber of Commerce and Industry to the Supreme Court to revoke several articles in two Government Regulations (GRs) regarding VAT, of which initially was aimed to change [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3289,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-center"],"acf":[],"_links":{"self":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/posts\/3202","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/comments?post=3202"}],"version-history":[{"count":0,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/posts\/3202\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/media\/3289"}],"wp:attachment":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/media?parent=3202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/categories?post=3202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/tags?post=3202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}