According to UU KUP No. 6 of 1983 which has been amended by Law No. 7 of 2021 jo. Article 1 of the Law on Harmonization of Taxation, the definition of a Taxable Entrepreneur is an Entrepreneur who delivers Taxable Goods and/or delivers Taxable Services that are subject to tax based on the 1984 Value Added Tax Law and its amendments.

The Head of State has finally released a list of in-kind facilities or compensation provided by the office, which are exempt from income tax (PPh), meaning no tax is collected. The rules regarding in-kind facilities are contained in Government Regulation (PP) Number 55 of 2022, concerning Adjustments to Arrangements in the Field of Income Tax, which was signed on December 20, 2022.

In the Regulation of the Director General of Taxes Number 30/PJ/2009 concerning Procedures for Granting Exemption from Payment Obligations or Collection of Income Tax on Income from the Transfer of Land and/or Building Rights, one of the conditions that must be met is to have a Tax Exemption Certificate (SKB) Income. Payment or collection of income tax on income from land and/or building rights (PHTB) is excluded, one of which is the transfer of land and/or building rights due to inheritance.