Provisions regarding income tax on business income received or earned by taxpayers with certain gross sales (Cabinet Order No. 23 of 2018) have been published. As a summary of the regulations, if a company or individual has started business activities and the total sales (including the total sales of branches) within a fiscal year is 4.8 billion rupiah or less, the sales after July 1, 2018 will be subject to a separate withholding tax of 0.5%. Please contact us for details on whether tax is applicable and how to pay the tax. Please note that we only provide translations of the provisions to our clients.