Presidential Decree on the Promulgation of the Law on Tax Administration (Amended), No. 257/PR.

This Presidential Decree enacts the amended Law on Tax Administration, establishing a centralized legal framework for managing national tax revenue. It aims to ensure tax collection is transparent, efficient, and fair to support sustainable socio-economic development.
The Law defines taxes as financial obligations for individuals and entities with income from business, property use, or services within and outside the country. It categorizes taxes into indirect (VAT and consumption tax) and direct (income, property, and environment taxes).