Minister of Finance Updates Provision on Tobacco Company Special Relationship

The Minister of Finance (“MoF”) has issued Regulation No. 131/PMK.011/2013 (“Amendment”), to amend MoF Regulation No. 78/PMK.011/2013 on Tobacco Products Classification and Excise Tariffs for Tobacco Product Factory Enterprises with Special Relationships (“Regulation”).[1]

In general, the Amendment changes provisions on the special relationship criteria between tobacco manufacturers, particularly family relationships which are exempted as special relationships, and the re-submission of declarations of special relationships.