Electric Vehicles Subject to PKB and BBNKB of 0%

The Minister of Home Affairs (“Minister”) has issued a number of new provisions that specifically address the basis for the imposition of motor-vehicle tax, duty on transfers of motor-vehicle ownership and heavy equipment tax for the year 2023 through the issuance of  Regulation No. 6 of 2023 (“Regulation 6/2023”), which has been in force since 11 May 2023. As a result, Regulation of the Minister No. 82 of 2022, which addressed the same matters for the year 2022, has now been officially revoked.[1]